https://www.taxtmi.com/caselaws?id=759733 An arbitral award directing reimbursement of Service Tax and interest to a contractor was found vulnerable to challenge where the tender contract required the quoted rate to include all taxes and duties. Clause 2.2 was treated as unambiguous, and the contractor was taken to have contracted with knowledge of the applicable tax regime. The tribunal's reliance on the Railway's internal estimate was rejected because that estimate was not part of the contract, contained no tax component, and could not override express tender terms. Reading the estimate into the bargain was treated as contrary to the contract and as patent illegality under Section 34, with conflict to Section 28(3) and the fundamental policy of Indian law. en-us Mon, 07 Oct 2024 00:00:00 +0530 Tue, 08 Oct 2024 07:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759733 An arbitral award directing reimbursement of Service Tax and interest to a contractor was found vulnerable to challenge where the tender contract required the quoted rate to include all taxes and duties. Clause 2.2 was treated as unambiguous, and the contractor was taken to have contracted with knowledge of the applicable tax regime. The tribunal's reliance on the Railway's internal estimate was rejected because that estimate was not part of the contract, contained no tax component, and could not override express tender terms. Reading the estimate into the bargain was treated as contrary to the contract and as patent illegality under Section 34, with conflict to Section 28(3) and the fundamental policy of Indian law. Case-Laws Service Tax Mon, 07 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759733