2016 (11) TMI 699

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..... , turnkey or EPC, the principal contractor, in terms of the agreement with the employer/ contractee, assigns the works to a sub-contractor and the transfer of property in goods involved in the execution of such works passes on accretion to or incorporation into the works on the property belonging to the employer/ contractee, the principal contractor cannot be considered to have provided the taxabl .....

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..... and M/s Raghava Constructions. The Appellant is a Special purpose Vehicle formed to execute canal works for irrigation projects. The Appellant was awarded canal project viz., Flood Flow Canal Project from Sri Ram Sagar Projects - EPC - Turnkey by Irrigation and CAD (Command Area Development) Department, Government of Andhra Pradesh vide Agreement, No. 3/FFCC-II/2007-08 dated 28.02.2008. Nature of .....

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..... vice Tax element was not considered while conducting internal workings and floating of tenders. 2. A show cause notice was issued demanding service tax amounting to ₹ 35,89,835/- along with interest and imposed penalty. In adjudication vide order dated 28.08.2013 the adjudicating authority confirmed the proposals in the SCN. Being aggrieved, the appellant approached the Commissioner (Appe .....

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