Service tax on Container Detention Charges - regarding

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....; To             Director General of Service Tax, Mumbai             Director General of Central Excise Intelligence, Delhi             Chief Commissioner of Central Excise (All)       &nbsp....

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..... In case there is any delay on the part of the customer in returning the container, the charges known as 'detention charges' are collected over and above the contracted amount by the shipping line. 3. Representations have been received in the Board that service tax has been demanded on such 'detention charges' under the 'Business Support Service (BSS)' or 'Business Auxiliary Service (BAS)'. ....