2005 (12) TMI 573

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....nue 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 19....