https://www.taxtmi.com/caselaws?id=347223 Container detention charges collected for retention of containers beyond the contractual or pre-holding period are not liable to service tax. The Board's circular clarified that such retention is neither a service provided on behalf of the client nor infrastructural support in the shipping line's or customer's business; the charges were treated as penal rent for delayed return of containers rather than consideration for a taxable service. On that basis, the issue was decided in favour of the assessee. en-us Mon, 26 Dec 2016 00:00:00 +0530 Thu, 31 Aug 2017 07:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347223 Container detention charges collected for retention of containers beyond the contractual or pre-holding period are not liable to service tax. The Board's circular clarified that such retention is neither a service provided on behalf of the client nor infrastructural support in the shipping line's or customer's business; the charges were treated as penal rent for delayed return of containers rather than consideration for a taxable service. On that basis, the issue was decided in favour of the assessee. Case-Laws Service Tax Mon, 26 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347223