https://www.taxtmi.com/caselaws?id=800451 Patent illegality is unavailable as a ground to set aside an award in an international commercial arbitration. Contractual clauses excluding service tax from a contractor's ordinary tax liabilities and requiring actual, genuine payment permit reimbursement of service tax directly paid under the reverse charge mechanism for project-related input services. Such services may include manpower, transport and security services, including those obtained through subcontractors, provided they relate to contract performance. Reimbursement is limited to tax proven to have been directly deposited; vendor-paid amounts without proof of actual deposit are excluded. A reasonable interpretation allowing this reimbursement does not conflict with the public policy of India, leaving the award enforceable. en-us Thu, 01 Oct 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800451 Patent illegality is unavailable as a ground to set aside an award in an international commercial arbitration. Contractual clauses excluding service tax from a contractor's ordinary tax liabilities and requiring actual, genuine payment permit reimbursement of service tax directly paid under the reverse charge mechanism for project-related input services. Such services may include manpower, transport and security services, including those obtained through subcontractors, provided they relate to contract performance. Reimbursement is limited to tax proven to have been directly deposited; vendor-paid amounts without proof of actual deposit are excluded. A reasonable interpretation allowing this reimbursement does not conflict with the public policy of India, leaving the award enforceable. Case-Laws Service Tax Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800451