2005 (12) TMI 573

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..... enue against the order of the Commissioner (Appeals), it is pleaded that M/s. Bharat Heavy Electricals Limited received management consultancy service from M/s. Siemens AG, Germany whose representative was M/s. Siemens Limited M/s. Siemens AG, Germany has not paid the service tax. 2. It was argued for the respondents that services provided by M/s. Siemens AG, Germany were during the period from 1 .....

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..... any service provided before that date is not chargeable to service tax. The respondents have established that service provided by them was between 15th to 19th July, 1998. Therefore, I do not find any reason that service tax should be charged from the respondents. The department has not given any grounds to rebut this view. Therefore, the appeal filed by the department is not sustainable and, acco .....

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