Providing Bunker and Water Supply Onboard Not Taxable Under Service Tax

Shipping Corporation of India Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Mumbai) The Shipping Corporation of India Ltd. (SCI) contested an Order-in-Original that demanded service tax amounting to over Rs. 15.64 crores, along with interest and penalties, for the period October 2009 to September 2014. The demand stemmed from the department’s objection to SCI’s non-payment of service tax on bunker/fuel charges and water charges recovered during the charter hiring of vessels. SCI, engaged in various shipping and related services, argued that these charges pertaine...