2005 (8) TMI 419

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..... 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. Cadbury Schweppes Overseas Ltd. (CSOL) which was in the nature of s .....

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..... er. 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 (172) E.L.T. 400 (Tri.-Mum.). 3. After going through the submissions and the case records, we find that the period of dispute is clearly prior to amendment of Ru .....

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