https://www.taxtmi.com/forum/issue?id=114908 Supply of fresh water by tankers to barges is classified as port services and attracts service tax per Board Circular No. B/11/1/2001-TRU (para 2.1(i)) and supporting tribunal precedents; characterization as mere recovery of water cost does not negate taxability. Board circulars bind departmental officers, and payment of tax with interest within thirty days of a show cause notice can avert penalty under the transitional provision analogous to Section 73(8) CGST Act, 2017. en-us Mon, 22 Apr 2019 19:53:49 +0530 Thu, 23 Jan 2025 15:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114908 Supply of fresh water by tankers to barges is classified as port services and attracts service tax per Board Circular No. B/11/1/2001-TRU (para 2.1(i)) and supporting tribunal precedents; characterization as mere recovery of water cost does not negate taxability. Board circulars bind departmental officers, and payment of tax with interest within thirty days of a show cause notice can avert penalty under the transitional provision analogous to Section 73(8) CGST Act, 2017. Discussion-Forum Service Tax Mon, 22 Apr 2019 19:53:49 +0530 https://www.taxtmi.com/forum/issue?id=114908