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Service Tax - Highlights / Catch Notes

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Scope of contractual agreement - Reimbursement of Service Tax ...

Case Laws     Service Tax

March 24, 2022

Scope of contractual agreement - Reimbursement of Service Tax and Environmental Compensation Cess - Arbitral Tribunal’s interpretation of Clause 37(i) of the GCC to the extent it includes reimbursement of Service Tax levied in connection with contracts / arrangements between CEC and third parties, is fundamentally flawed and vitiates the impugned award by patent illegality - there is merit in the petitioner’s contention that the award of reimbursement of Service Tax is contrary to the express terms of Clause 37(i) of the GCC. - HC

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