TMI Blog2018 (3) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... any service - Held that: - it is clearly recorded by the lower authority that the demurrage charges accruing to the liners is not subjected to tax. It is the amount which is retained by the appellant which cannot be considered as penal demurrage and is actually attributable to expenses in handling of containers and related activities which are more in the nature of ship husbandry work which is li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A/40186-40187/2018 - Dated:- 23-1-2018 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri C. Ramkumar, Consultant - For the Appellant Shri R. Subramaniyan, AC (AR) - For the Respondent ORDER Per: B. Ravichandran These two appeals are with reference to tax liability of the appellant on certain considerations received by them i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin the stipulated time. While we note that such penal charges cannot form part of taxable value for steamer agent, in the present case it is clearly recorded by the lower authority that the demurrage charges accruing to the liners is not subjected to tax. It is the amount which is retained by the appellant which cannot be considered as penal demurrage and is actually attributable to expenses in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant during the course of hearing only indicate the same lump sum payment reimbursed as logistic fee. Apparently, there is no reimbursement on actual basis and the exclusion under the category of 'reimbursement expenses' cannot be admitted for such lump sum payment. As already noted, the exclusion under the category of 'reimbursement expenses' are subject to the condition that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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