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Demurrage Not Taxable as Declared Service: CESTAT Mumbai
Case Law Details
- Case Name
- Commissioner of Central Excise & Service Tax LTU Vs Shipping Corporation of India Ltd (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Commissioner of Central Excise & Service Tax LTU Vs Shipping Corporation of India Ltd (CESTAT Mumbai)
CESTAT Mumbai Rules Demurrage Not Taxable as Declared Service; Revenue’s Appeal Dismissed
CESTAT Mumbai has dismissed an appeal by the Commissioner of Central Excise & Service Tax, upholding an earlier decision to not levy a service tax on demurrage income earned by the Shipping Corporation of India (SCI). The Revenue had argued that the demurrage—a fee for delays in loading or unloading a vessel—should be taxed as a “declared service” under Sectio...
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