2005 (8) TMI 419

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.... Sheerazi, Advocates, for the Appellant. Shri R.K. Pardeshi, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides. The lower authorities have confirmed a demand of Rs. 1,21,31,000/- towards Service tax and have imposed a penalty of Rs. 2,42,62,000/- for the period July 1997 to September 2001 on the ground that the appellants received services from M/s. Cadbu....

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....es, 1994, a person receiving taxable service became liable to pay Service tax on behalf of the service provider. 2. The appellants have also cited the following case laws in support of their arguments :- (i)      Bajaj Auto Ltd. v. C.C.E., Aurangabad - 2005 (179) E.L.T. 481 (Tri. - Mum.). (ii)     Navinon Ltd. v. C.C.E., Mumbai-IV - 2004 (....