2015 (2) TMI 708

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..... ariana, AR ORDER Per: G Raghuram: Heard learned counsel, Shri B.V. Kumar for the appellant- petitioner and learned A. R., Shri I. Mariana for the respondent. 2. Appeal is preferred against the adjudication order dated 22.11.2012 passed by the Commissioner of Central Excise and Service Tax, Hyderabad-I Commissionerate.The impugned order confirmed service tax demand of Rs. 17,46,14,485/- apart f .....

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..... partment of Government of Andhra Pradesh for rendition of the aforesaid works contract. The appellant entered into "Back to Back basis" agreements with M/s BSCPL-SCL JV for execution of two projects namely, SomasilaSwarnamukhi Link Canal and TarakaramaTeerthaSagaram and a separate 'Back to Back' agreement for the third project as well. The total works were executed under the 'back to b .....

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..... tion works contract, the property used in the construction of a building/project passes from the builder to the owner of the land on which the building is constructed when the goods or materials used are incorporated in the building and that is so, even if there is no privity of contract between the contractee and the sub-contractor, since the deemed transfer of property in goods is based on the p .....

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