https://www.taxtmi.com/caselaws?id=793911 Dispute over deduction and refund of BOCW cess arising from a construction contract was held to be governed primarily by the Building and Other Construction Workers statutory framework, including whether the work fell within the relevant exclusion for building or other construction work. Because the deduction was made under statutory provisions, government notifications and the contract clause, and the amount had already been deposited with the competent State authority, the Court held that questions of statutory liability, levy, collection and applicability of the cess were for the statutory mechanism, not arbitration at the Section 11(6) stage. Appointment of a Sole Arbitrator was rejected. en-us Wed, 13 May 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793911 Dispute over deduction and refund of BOCW cess arising from a construction contract was held to be governed primarily by the Building and Other Construction Workers statutory framework, including whether the work fell within the relevant exclusion for building or other construction work. Because the deduction was made under statutory provisions, government notifications and the contract clause, and the amount had already been deposited with the competent State authority, the Court held that questions of statutory liability, levy, collection and applicability of the cess were for the statutory mechanism, not arbitration at the Section 11(6) stage. Appointment of a Sole Arbitrator was rejected. Case-Laws Indian Laws Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793911