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    <title>2008 (8) TMI 176 - GAUHATI HIGH COURT</title>
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    <description>The court ruled in favor of the contractor, holding ONGC liable to reimburse the service-tax deposited by the contractor. The court emphasized aligning contract terms with statutory provisions and fairness in interpretation. The writ petition was deemed maintainable despite objections, and the interim order was vacated, affirming the contractor&#039;s entitlement to reimbursement as per the judgment.</description>
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      <description>The court ruled in favor of the contractor, holding ONGC liable to reimburse the service-tax deposited by the contractor. The court emphasized aligning contract terms with statutory provisions and fairness in interpretation. The writ petition was deemed maintainable despite objections, and the interim order was vacated, affirming the contractor&#039;s entitlement to reimbursement as per the judgment.</description>
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