[1] This appeal related to the sole issue of whether the Government Service Tax (GST) is payable by the respondents/plaintiffs in the context of an agreement entered between the appellant/defendant and the respondents prior to the introduction of the Goods and Services Tax Act 2014 (GST Act).

[2] The High Court held that no GST was payable by the respondents premised on the learned judge's construction of cl 25 of the agreement between the parties, resulting in this appeal.

[3] We heard the appeal and dismissed the same. We now give our reasons for our decision.