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2013 (7) TMI 208 - BOMBAY HIGH COURTReimbursement of service tax - terms of contract - dispute between service provider and service receiver - Held that:- It was not open to the Appellant to unilaterally alter the purchase order and even assuming that the Appellant had committed a mistake - it was not entitled to claim in excess of what was stipulated in the contract - condition of the contract that Cenvatable Service Tax will be paid on actuals had to be read in conjunction with the SP2 form. Arbitral award u/s 34 Arbitration and Conciliation Act - Section 28(3) requires the arbitral tribunal to decide in accordance with the terms of the contract – Held that:- The arbitrator had made a possible interpretation of the terms of contract and that the Court under Section 34 would not be justified in taking a different view - award is based on an interpretation of the terms of the contract which cannot be said to suffer from any perversity - award has taken due note of the clarification in the course of the recording of submissions - arbitrator has not ignored the relevant terms - appeal rejected in the favour of respondent.
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