2005 (7) TMI 385

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....Shri P.K. Rai, DR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal which has been preferred against the impugned order-in-appeal, the issue involved is as to whether the appellants as a recipient of the service regarding the installation and commissioning of the machinery imported by them from M/s. STEAG HamaTech AG Ferdinand-von-Steinbeis-Ring, Germany (in short S....

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....llants is prior to the said amendment of the Rule. Therefore, for the disputed period only S.H.T. company is liable to pay the service tax. 3. Besides this, from the perusal of the agreement copy of which has been placed on the file, entered between the appellants and the company S.H.T - the service provider, it cannot be concluded that the appellants had been appointed as authorised agent....