Service Tax not leviable on Container Detention Charges & Toll Tax

Tiger Logistics (India) Ltd. Vs Commissioner of Service Tax (CESTAT Delhi) To retain the container beyond the pre-holding period is neither a service provided on behalf of the client (Business Auxiliary Service) nor is it an infrastructural support in the business of either the shipping lines or the customer (Business Support Service). Such charges can at best be called as ‘penal rent’ for retaining the containers beyond the pre­determined period. Therefore, the amount collected as ‘detention charges’ is not chargeable to service tax. Toll tax is an amount paid by the ...