TMI Blog2015 (2) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Supreme Court in Larsen & Tourbo Ltd. & Ors [2008 (8) TMI 21 - SUPREME COURT]. The Supreme Court clarified that in a construction 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent : Mr I Mariana, 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 de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Irrigation and Command Area Development (I CAD) Department 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. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C . 5. The Supreme Court clarified that in a construction 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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