2004 (7) TMI 3

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..... se is Service Tax levy on the appellant, who is the manufacturer of electrical motors, and who had entered into an agreement for sale and distribution of the electrical motors, so manufactured and cleared on payment of duty, with another company mainly M/s. Remi Sales and Engineering Ltd. This agreement is titled as "Agreement of Consignment Agent.  2. Considering the definition of the term .....

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..... vices was not maintainable and provisions of Section 73 ibid both as it stood on the date of issue of Show Cause Notice and also after its amendment (with retrospective effect) by Finance Act, 2003 will not cover users availing services. On considering, that Section 71A has not been referred to in Section 73, we find the plea that no machinery has been provided in collection of this service tax fr .....

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..... the matter back to the original authority to redetermine the issue, after the machinery clauses are introduced.  4. While predetermining the quantum of service tax, the plea of the appellants herein, whether they were liable for the levy of this duty under the Service Tax levied on a Clearing and Forwarding agent should also be required to be established in view of the agreement entered in .....

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