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Back to Back Agreement under Works Contract Services

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2015-VIL-95-CESTAT-HYD-ST

Service Tax - Pre-deposit - Works Contract Service - Back to back agreement with sub-contractor - Demand of service tax from principal contractor whereas work was executed by the sub-contractor under the 'back to back basis' agreements – HELD - 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 the deemed transfer of property in goods is based on the principle of accretion of property in goods - On the basis of the law declared by Supreme Court in Larsen & Tourbo Ltd [2008-VIL-30-SC], it prima facie appears that no ‘works contract service' was provided by the appellant to the Government of Andhra Pradesh since it was the sub-contractors who transferred the property in goods to the State Government by the process accretion of such goods into the property of State Government, during execution of works contract by the sub-contractors - Strong prima facie case in favour of the appellant-petitioner - Pre-deposit waived and stay granted

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