https://www.taxtmi.com/caselaws?id=419948 A contractual clause allowing reimbursement of Service Tax "in respect of the contract" was held not to extend to Service Tax paid on separate third-party service arrangements. Because the contractor was not assessed to Service Tax on the works executed under the contract itself, the arbitral reading that expanded the clause to cover third-party invoices was found fundamentally flawed and vitiated by patent illegality. The claim for such reimbursement was therefore set aside, and the connected award of interest on that amount also could not survive once the principal reimbursement claim failed. en-us Tue, 22 Mar 2022 00:00:00 +0530 Thu, 24 Mar 2022 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419948 A contractual clause allowing reimbursement of Service Tax "in respect of the contract" was held not to extend to Service Tax paid on separate third-party service arrangements. Because the contractor was not assessed to Service Tax on the works executed under the contract itself, the arbitral reading that expanded the clause to cover third-party invoices was found fundamentally flawed and vitiated by patent illegality. The claim for such reimbursement was therefore set aside, and the connected award of interest on that amount also could not survive once the principal reimbursement claim failed. Case-Laws Service Tax Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419948