https://www.taxtmi.com/forum/issue?id=5369 The issue is whether railway demurrage tied to carriage of exempt goods shares the transport exemption. One view treats demurrage as detention incidental to carriage and thus bundled with transportation and exempt; the responding view relies on the Mega Exemption Notification and Rule 6(1) of the Service Tax (Determination of Value) Rules to treat demurrage as separate consideration to be included in service value and therefore taxable. en-us Sat, 02 Mar 2013 14:24:44 +0530 Thu, 23 Jan 2025 15:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5369 The issue is whether railway demurrage tied to carriage of exempt goods shares the transport exemption. One view treats demurrage as detention incidental to carriage and thus bundled with transportation and exempt; the responding view relies on the Mega Exemption Notification and Rule 6(1) of the Service Tax (Determination of Value) Rules to treat demurrage as separate consideration to be included in service value and therefore taxable. Discussion-Forum Service Tax Sat, 02 Mar 2013 14:24:44 +0530 https://www.taxtmi.com/forum/issue?id=5369