R.K. Abhichandani, President - This appeal has been preferred against the order dated 1-6-2005 made by the Commissioner (Appeals) upholding the order in original dated 8-2-2005 passed by the adjudicating authority confirming the demand of service tax amounting to Rs. 14,26,231 on the appellant and directing its recovery under section 73 of Chapter V of the Finance Act, 1994, in respect of consulting engineer services availed by the appellant-company for their units from HALDOR TOPSOE of Denmark.

Facts

2. The appellant-Indian Farmers Fertilizer Co-operative Ltd. (IFFCO), was registered under section 69 of the said Act under registration dated 2-7-2004 for availing the services of consulting engineer from countries other than India. The revenue received an information that the appellant was availing services of foreign consulting engineers HALDOR TOPSOE of Denmark on which service tax was payable by the recipient in India as per rule 2(1)(d)(iv) of the Service Tax Rules, 1994, substituted with effect from 16-8-2002, by Notification No. 12/2002, dated 1-8-2003. The appellant was, therefore, called upon to produce copies of the agreements in respect of such services. The authorized