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Service Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Levy of service tax - container detention charges - Such charges ...

Case Laws     Service Tax

August 31, 2017

Levy of service tax - container detention charges - Such charges can at best be called as ‘penal rent’ for retaining the containers beyond the pre-determined period - the amount collected as ‘detention charges’ is not chargeable to service tax

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