- (1.) Both the appeals have been filed by the Department against the Orders dated 17-12-2004 and 1-7-2005 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi in Appeal Nos. ST/25/2005-A and 706/2005-ST [: 2006 (3) S.T.R. 710 (Tri.-Del.)]. The facts and circumstances are identical, hence both the appeals are decided by this consolidated order for the sake of convenience.
(2.) The brief facts of the case are that the respondent-assessee had signed a sales agreement with M/s. Staeg Haematch AG Ferdinand (in short 'SHF') for the purchase of equipments for production of Compacts Discs. The A.O. was of the view that the respondent failed to pay Service Tax on behalf of SHF for rendering service in the capacity of Consulting Engineer. So, the demand was made pertaining to the Service Tax. The penalty was also imposed under various Sections. The first Appellate Authority has confirmed the order, but the Tribunal has deleted the demand and cancelled the penalty. Being aggrieved, the Department has filed the present appeals.
(3.) With this background, we have heard Sri Siddharth Shukla, learned Counsel for the appellant and Sri Aditya Bhattacharya alongwith Sri Nishant Mishra, learned Counsel for the respondent.;