<h1>Tribunal Rules Contractor's Engineering Consultancy Part of Turnkey Project, Not Independently Taxable for Service Tax.</h1> A tribunal recently ruled on whether a contractor's work on a segment of a turnkey project should be considered an independent activity for service tax purposes. The case involved a contract between Nilachal Ispat Nigam Limited and a contractor for setting up a sinter plant. It was determined that the contractor's engineering consultancy services were part of the turnkey project. Therefore, these services were not independently taxable, as they were integral to the overall project. The tribunal referenced the Daelim Industrial Company Ltd. case, affirming that the contractor was not liable for service tax on the engineering consultancy provided.