From the legal position as noted it is evident whether the service
tax liability has been agreed not to be passed on to the recipient of the
service would depend on the interpretation of clauses entered into
between the parties.
In the instant case, the clause in question does not fix liability on
the contractor to pay service tax that apart from, the clause required
interpretation and in view of the aforenoted Judgments regarding the
interpretation of the contract, view taken by the learned Arbitrator
cannot be faulted.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
APPEAL NO. 284 OF 2019
IN
ARBITRATION PETITION NO. 214 OF 2014
Central Warehousing Corporation Vs. Aqdas Maritime Agency Pvt. Ltd
CORAM : PRADEEP NANDRAJOG, C.J. &
N. M. JAMDAR, J.
DATE : 14 th JUNE, 2019.
(Per Chief Justice)
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tax liability has been agreed not to be passed on to the recipient of the
service would depend on the interpretation of clauses entered into
between the parties.
In the instant case, the clause in question does not fix liability on
the contractor to pay service tax that apart from, the clause required
interpretation and in view of the aforenoted Judgments regarding the
interpretation of the contract, view taken by the learned Arbitrator
cannot be faulted.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
APPEAL NO. 284 OF 2019
IN
ARBITRATION PETITION NO. 214 OF 2014
Central Warehousing Corporation Vs. Aqdas Maritime Agency Pvt. Ltd
CORAM : PRADEEP NANDRAJOG, C.J. &
N. M. JAMDAR, J.
DATE : 14 th JUNE, 2019.
(Per Chief Justice)
