Looks like an older (mid 1970's) BCS. I'm not 100% because the handles are different from the three or four BCS tillers I have owned over the years. Acme Motori (Italian) engine was originally the most common engine used, although they are now out of business and parts are getting hard to find. Later BCS have been fitted with Kohler, Honda, Briggs, and Lombardini engines.

The US distributor who imports the machines from Italy is BCS America in Portland, OR. For Acme parts, try Earth Tools in Kenticky. Be prepared to pay thru the nose for both tiller and engine parts, especially Acme..

Here is a link that might be useful: BCS America