LEMBAGA PEMBANGUNAN INDUSTRI PEMBINAAN MALAYSIA vs KONSORTIUM JGC CORPORATION & ORS

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2014 MarsdenLR 2414

COURT OF APPEAL PUTRAJAYA
LEMBAGA PEMBANGUNAN INDUSTRI PEMBINAAN MALAYSIA – Appellant
Versus
KONSORTIUM JGC CORPORATION & ORS – Respondent

Table of Content
1. interpretation of cidb act for levy applicability (Para 1 , 1 , 2 , 3 , 4 , 5)
2. high court's ruling in favor of respondent (Para 6 , 7 , 8 , 9 , 10)
3. high court's decision and its rationale. (Para 11)
4. details of the lng project and contracting structure (Para 12 , 13 , 15)
5. historical context of levy calculations (Para 18 , 20 , 24)
6. imposition of levy and the distinction between offshore and onshore works. (Para 19 , 21)
7. statutory interpretation of taxing statutes (Para 28)

[1] This was an appeal against the decision of the High Court dated 25 November 2010 in an Order 14A application filed by the appellant as plaintiff that was dismissed by the High Court. The core issue was whether levy under the Construction Industry Development Board Act ("CIDB Act") and in the Construction Industry (Collection of Levy) Regulations 1996 ("1996 Regulations") had to be paid by the respondent for "offshore works" or "non-construction works" (engineering design, procurement, commissioning, management services) in respect of a project involving the construction of a liquefied natural gas plant in Sibu, Sarawak that was owned by Petronas. The full contract sum for the proje

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2014 MarsdenLR 2414

COURT OF APPEAL PUTRAJAYALEMBAGA PEMBANGUNAN INDUSTRI PEMBINAAN MALAYSIA – AppellantVersusKONSORTIUM JGC CORPORATION & ORS – Respondent

COURT OF APPEAL PUTRAJAYA
LEMBAGA PEMBANGUNAN INDUSTRI PEMBINAAN MALAYSIA – Appellant
Versus
KONSORTIUM JGC CORPORATION & ORS – Respondent