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Demurrage charges and dispatch money under charter party arrangements were held not taxable as port services or declared service because the demands failed to identify the actual service provider and recipient, and the amounts were contractual adjustments linked to freight and delivery obligations rather than consideration for a separate service. The reverse charge demand on consulting engineering service also failed because the foreign contractor had an Indian establishment that was registered, discharged service tax on forward charge, and the appellant reimbursed that tax under the contract; section 66A could not be invoked to impose a second levy on the same transaction. The related penalties were set aside.
Demurrage charges and dispatch money under charter party arrangements were held not taxable as port services or declared service because the demands failed to identify the actual service provider and recipient, and the amounts were contractual adjustments linked to freight and delivery obligations rather than consideration for a separate service. The reverse charge demand on consulting engineering service also failed because the foreign contractor had an Indian establishment that was registered, discharged service tax on forward charge, and the appellant reimbursed that tax under the contract; section 66A could not be invoked to impose a second levy on the same transaction. The related penalties were set aside.
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