https://www.taxtmi.com/forum/issue?id=4432 Demurrage charged for excess occupation of hired barges is characterised as part of the hire charges and therefore forms part of the assessable value of the service for service tax purposes; the distinction that demurrage may be excluded from customs assessable value does not remove it from the service tax base when recovered from the customer. en-us Fri, 27 Jul 2012 12:40:17 +0530 Thu, 23 Jan 2025 15:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4432 Demurrage charged for excess occupation of hired barges is characterised as part of the hire charges and therefore forms part of the assessable value of the service for service tax purposes; the distinction that demurrage may be excluded from customs assessable value does not remove it from the service tax base when recovered from the customer. Discussion-Forum Service Tax Fri, 27 Jul 2012 12:40:17 +0530 https://www.taxtmi.com/forum/issue?id=4432