https://www.taxtmi.com/caselaws?id=769418 CESTAT Mumbai held that reimbursement of bunker/fuel and water charges incurred by vessel owners for delivery of vessels to charterers cannot be included in assessable value for service tax under Supply of Tangible Goods for Use (STGU) service for October 2009 to September 2014. The tribunal distinguished between goods supplied during vessel delivery (not part of taxable service) and those supplied during charter period. Since appellants paid VAT on bunker/fuel and delivery activities were separate from charter services, these costs fell outside STGU service scope. Appeal allowed. en-us Tue, 22 Apr 2025 00:00:00 +0530 Wed, 23 Apr 2025 13:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769418 CESTAT Mumbai held that reimbursement of bunker/fuel and water charges incurred by vessel owners for delivery of vessels to charterers cannot be included in assessable value for service tax under Supply of Tangible Goods for Use (STGU) service for October 2009 to September 2014. The tribunal distinguished between goods supplied during vessel delivery (not part of taxable service) and those supplied during charter period. Since appellants paid VAT on bunker/fuel and delivery activities were separate from charter services, these costs fell outside STGU service scope. Appeal allowed. Case-Laws Service Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769418