https://www.taxtmi.com/caselaws?id=792798 Demurrage charges and dispatch money were treated as contractual adjustments linked to delay or timely turnaround, not as independent consideration for a taxable port service or declared service. The demand failed because the appellant was neither shown to be the port service provider nor was the vessel owner shown to be receiving a taxable service from it. Consulting engineering services from a foreign contractor were also held not separately liable under reverse charge, since the Indian establishment of the same contractor was the establishment directly concerned with the service and had already discharged tax on the transaction. The service tax demands and consequential penalty were therefore unsustainable. en-us Wed, 03 Jun 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792798 Demurrage charges and dispatch money were treated as contractual adjustments linked to delay or timely turnaround, not as independent consideration for a taxable port service or declared service. The demand failed because the appellant was neither shown to be the port service provider nor was the vessel owner shown to be receiving a taxable service from it. Consulting engineering services from a foreign contractor were also held not separately liable under reverse charge, since the Indian establishment of the same contractor was the establishment directly concerned with the service and had already discharged tax on the transaction. The service tax demands and consequential penalty were therefore unsustainable. Case-Laws Service Tax Wed, 03 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792798