2004 (7) TMI 8

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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, by taking the view that they stand covered for tax liability under Sections 70 and 73 of the F .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rder 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 to have availed the service of the goods transport operators during the period in dispute, for transportation .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X