Demurrage Charges Not Taxable as They Are Contractual Transportation Adjustments & Not Consideration for Services

Rashtriya Ispat Nigam Ltd Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, examined multiple appeals involving service tax demands on demurrage charges, dispatch money, and Consulting Engineering Services (CES) received from foreign entities. The dispute covered the period from 2007-08 to 2011-12, with certain issues extending beyond 1 July 2012. The appellant, a manufacturer of iron and steel products, imported raw materials and exported finished goods through charter party agreements with vessel...