https://www.taxtmi.com/caselaws?id=194092 Interference with an arbitral award under Section 34 is confined to the statutory grounds, and patent illegality arises only where the award contravenes substantive law, the Arbitration Act, or the contract in a manner beyond a fair construction; the award is not set aside merely because another view is possible. On contract interpretation, Clause 21 placed service tax on charter hire payments on ONGC, and the arrangement was treated as charter hire rather than a goods transport agency because ONGC had exclusive use of the tankers and no consignment note was issued. The contractual tax burden therefore remained with ONGC, and the contractor's refund entitlement was left undisturbed. en-us Tue, 15 Nov 2016 00:00:00 +0530 Mon, 19 Mar 2018 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194092 Interference with an arbitral award under Section 34 is confined to the statutory grounds, and patent illegality arises only where the award contravenes substantive law, the Arbitration Act, or the contract in a manner beyond a fair construction; the award is not set aside merely because another view is possible. On contract interpretation, Clause 21 placed service tax on charter hire payments on ONGC, and the arrangement was treated as charter hire rather than a goods transport agency because ONGC had exclusive use of the tankers and no consignment note was issued. The contractual tax burden therefore remained with ONGC, and the contractor's refund entitlement was left undisturbed. Case-Laws Service Tax Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194092