The case involved a dispute over the classification of services...

The case involved a dispute over the classification of services provided under turnkey contracts as either Consulting Engineering Services or Works Contract Services. The Appellate Tribunal held that the appellant did not transfer any property in the project to the project authority. The appellant's role was advisory, appointing contractors on behalf of the project authority. Payments made to contractors were charged to the project authority, with no separate consideration received by the appellant. The appellant's financial documents showed no sales related to works contracts. As a government body, the appellant's financial records were reliable. The absence of property transfer from the appellant to the project authority led to the classification of the contract as Consulting Engineering Service, not Works Contract. The appeal was allowed, and the impugned order was set aside.