https://www.taxtmi.com/caselaws?id=793983 Voyage charter arrangements for carriage of goods through foreign vessel owners were treated as transportation of goods, not as supply of tangible goods for use, because the vessel owners retained possession, navigation, operational control, crew, and seaworthiness responsibility, while the charterer received carriage services on freight terms. Standard maritime clauses did not alter the essential character of the contracts. The document also states that extended limitation was unavailable because the transactions were recorded in the books, known through audits, and involved an interpretational dispute rather than suppression or intent to evade. On that basis, the demand, penalties, and related tax consequences were not sustained. en-us Thu, 25 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793983 Voyage charter arrangements for carriage of goods through foreign vessel owners were treated as transportation of goods, not as supply of tangible goods for use, because the vessel owners retained possession, navigation, operational control, crew, and seaworthiness responsibility, while the charterer received carriage services on freight terms. Standard maritime clauses did not alter the essential character of the contracts. The document also states that extended limitation was unavailable because the transactions were recorded in the books, known through audits, and involved an interpretational dispute rather than suppression or intent to evade. On that basis, the demand, penalties, and related tax consequences were not sustained. Case-Laws Service Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793983