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4. The case of the respondent is that in a case of turn-key works contract, service tax is not payable as the contract can not be vivisected and the services relating to design and engineering forms a minor portion of the total work. The case of the Revenue on the other hand is that works contract in respect of turnkey projects can be dissected on the basis of supply of goods, materials the property in which passes on in some form or the other on the one hand and the services rendered on the other hand. In other words, the contract can be divided into sale contract and service contract in accord with the 46th amendment in the Constitution of India. In the grounds of appeal, reference is made to the CBECs Circular No. 49/11/2002-ST dated 18.12.2002 holding that in the case of turnkey project, a lot of preparatory work is required to be done, such as, soil testing, survey, planning, designing, drawing etc. before the civil construction work can commence. The design and drawing proposed by the construction company i.e the contractor is subject to approval of the plan and any modification suggested by the client has to be incorporated in the design. This portion of the work falls in the realm of consulting engineer service and hence taxable.