{"id":2717,"date":"2025-02-22T17:46:08","date_gmt":"2025-02-22T12:16:08","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=2717"},"modified":"2025-02-22T17:46:08","modified_gmt":"2025-02-22T12:16:08","slug":"service-by-foreign-company-for-drilling-rig-and-operational-services-not-taxable-as-consulting-engineer-service-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/service-by-foreign-company-for-drilling-rig-and-operational-services-not-taxable-as-consulting-engineer-service-cestat","title":{"rendered":"Service by Foreign Company for Drilling Rig and Operational Services Not Taxable as Consulting Engineer Service | CESTAT"},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000389106\/service-by-foreign-company-for-drilling-rig-and-operational-services-not-taxable-as-consulting-engineer-service-cestat\">Nikoresources (NELPV) Ltd. Versus Commissioner of Customs, Chennai (2025) 27 Centax 227 (Tri.-Mad)<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/Shri P. Dinesha<\/strong>, Member (J) &amp; <strong>M. Ajit Kumar<\/strong>, Member (T)<\/li>\n<li><strong>Shri Vishal Agrawal<\/strong>, Adv., for the Appellant.<\/li>\n<li><strong>Shri M. Selvakumar<\/strong>, Authorized Representative, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The assessee, an oil exploration company, entered into a contract with a foreign entity for the provision of a drilling rig along with operational personnel to conduct oil exploration activities in the Cauvery Block, India. The agreement covered various services, including rig operation, project management, campsite services, and manpower planning. The Revenue classified these services as &#8220;Consulting Engineer Service&#8221; under Section 65(31) read with Section 65(105)(g) of the Finance Act, 1994, and issued a service tax demand along with interest and penalties. The assessee challenged this classification before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), contending that the contract was for operational services and not for consultancy or technical advisory functions.<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The Hon\u2019ble CESTAT held that the services provided by the foreign entity did not fall within the ambit of &#8220;Consulting Engineer Service&#8221; as defined under Section 65(31) of the Finance Act, 1994. The tribunal observed that consulting engineers render advisory or consultancy services, whereas the personnel deployed under the contract were engaged in executing operational functions, such as drilling and mechanical work. It was further held that the dominant intention of the contract was the provision of operational services, and the Revenue failed to establish that the services were advisory in nature. Consequently, the service tax demand, along with interest and penalties, was set aside, and the appeal was allowed in favour of the assessee.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2007%20(7)%20S.T.R.%20431%20(Tribunal)&amp;itemType=AP\">Basti Sugar Mills Co. Ltd. v. Commissioner<\/a> \u2014 2007 (7) S.T.R. 431 (Tribunal) \u2014 Relied on [Para 7]<\/li>\n<li>CIT v. Bharti Cellular Ltd. \u2014 (2008) 175 Taxmann 573 (Delhi) \u2014 Relied on [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(64)%20G.S.T.L.%20129%20(S.C.)&amp;itemType=AP\">Commissioner v. Jyoti Limited<\/a> \u2014 2022 (64) G.S.T.L. 129 (S.C.) \u2014 Referred [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(61)%20G.S.T.L.%20129%20(S.C.)&amp;itemType=AP\">Commissioner v. Northern Operating Systems Pvt. Ltd.<\/a> \u2014 2022 (61) G.S.T.L. 129 (S.C.) \u2014 Relied on [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2005%20(179)%20E.L.T.%2017%20(S.C.)&amp;itemType=AP\">Commissioner v. VICCO Laboratories<\/a> \u2014 2005 (179) E.L.T. 17 (S.C.) \u2014 Relied on [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1983%20(13)%20E.L.T.%201566%20(S.C.)&amp;itemType=AP\">Dunlop India Ltd. v. Union of India<\/a> \u2014 1983 (13) E.L.T. 1566 (S.C.) \u2014 Relied on [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20(9)%20S.T.R.%20373%20(Tri.%20-%20Ahmd.)&amp;itemType=AP\">Jyoti Ltd. v. Commissioner<\/a> \u2014 2008 (9) S.T.R. 373 (Tri. &#8211; Ahmd.) \u2014 Referred [Para 3.1]<\/li>\n<li>Kerala SEB v. Kurien E. Kalathil \u2014 (2000) 6 SCC 293 \u2014 Relied on [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(3)%20S.T.R.%20292%20(Tribunal)&amp;itemType=AP\">Rolls Royce Industrial Power (I) Ltd. v. Commissioner<\/a> \u2014 2006 (3) S.T.R. 292 (Tribunal) \u2014 Referred [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(33)%20S.T.R.%2065%20(Tribunal)&amp;itemType=AP\">Suzlon Windfarm Services Ltd. v. Commissioner<\/a> \u2014 2014 (33) S.T.R. 65 (Tribunal) \u2014 [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1996%20(87)%20E.L.T.%2012%20(S.C.)&amp;itemType=AP\">Union of India v. Garware Nylons Ltd.<\/a> \u2014 1996 (87) E.L.T. 12 (S.C.) \u2014 Relied on [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(10)%20G.S.T.L.%20401%20(S.C.)&amp;itemType=AP\">Union of India v. Intercontinental Consultants and Technocrats Pvt. Ltd.<\/a> \u2014 2018 (10) G.S.T.L. 401 (S.C.) \u2014 Referred [Para 3.1]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Nikoresources (NELPV) Ltd. Versus Commissioner of Customs, Chennai (2025) 27&hellip;<\/p>\n","protected":false},"author":5,"featured_media":2748,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-2717","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Service by Foreign Company for Drilling Rig and Operational Services Not Taxable as Consulting Engineer Service | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT ruled that drilling rig services provided under contract were operational, not advisory, and did not qualify as &quot;Consulting Engineer Service,&quot; setting aside the service tax demand.\" \/>\n<meta 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