2004 (7) TMI 8

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..... In this appeal which has been filed by the appellants against the impugned order-in-appeal, the issue relates to the service tax liability of the appellants for the period 16-11-1997 to 1-6-1998 as recipient of the service provided to them by the transport company. Both the authorities below have confirmed the service tax amounting to Rs. 2,95,493/- for the above said period, on the appellants, .....

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..... case of M/s. Shree Shankar Sahakari Sakhar Karkhana Ltd . v. CCE, Pune-III , decided by ST Final Order No. 13/2004-NB(A), dated 18-5-2004. 3. On the other hand, the learned JDR has reiterated the correctness of the impugned order. 4. I have heard both the sides and gone through the record. 5. Admittedly, the appellants are engaged in the manufacture of excisable goods. They are said .....

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