Overseas supplier's services wrongly classified as 'consulting', ruled as 'supply of goods'.

The CESTAT determined that services received by the appellant from an overseas supplier were incorrectly classified as 'Consulting Engineer Services' under the Finance Act, 1994. These services should be classified as 'Supply of Tangible Goods Services' since the personnel provided were operational staff, not consultants. The contract's primary purpose was to supply a drilling rig and related services for exploration, not consulting. Additionally, reimbursements for expenses are not liable for service tax, and the revenue could not substantiate its tax claims and penalties. .....

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