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Court Lacks Jurisdiction: MOA Executed in Kolkata, Performance in West Bengal; Delhi Invoices Insufficient for Jurisdiction.

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....Jurisdiction of the Court to decide the issue - MOA was executed at Kolkata and the performance of the contract was to be carried out in West Bengal. Merely because invoices were raised from New Delhi or payments were made by the plaintiff on account of service tax/education cess at New Delhi, are not sufficient to clothe this court with jurisdiction - HC....

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