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    Late-payment charges as compensatory damages are not consideration for declared services and cannot attract service tax.
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Partial de-notification removes 11,525 square metres from the...

Partial Customs Area de-notification confines CFS custodianship and cargo service approval to the retained operational premises.

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Customs September 10, 2026 Circulars
Partial de-notification removes 11,525 square metres from the Customs-notified premises of a Container Freight Station, reducing the notified area from 94,325 square metres to 82,800 square metres. The revised layout plan identifies the retained Customs Area and excluded land. The operator's appointment as Customs Custodian and approval as a Customs Cargo Service Provider are confined to the retained area. The validity and other conditions of those existing approvals remain unchanged, and prior obligations continue unless expressly modified. The revised notified-area arrangement takes effect from issuance.

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Acts Income Tax