https://www.taxtmi.com/caselaws?id=239584 The Tribunal allowed the change of respondent's name to Commissioner of Service Tax, Chennai. It directed the applicant to pre-deposit a specified sum within a given timeframe, waiving the balance amount of tax, penalty, and interest, with recovery stayed during the appeal. The excess charges collected were deemed taxable under Business Auxiliary Service, based on the nature of services provided by the applicant. The decision aligned with previous cases and reflected a thorough analysis of the charges in question. en-us Fri, 21 Jun 2013 00:00:00 +0530 Sat, 16 Nov 2013 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239584 The Tribunal allowed the change of respondent's name to Commissioner of Service Tax, Chennai. It directed the applicant to pre-deposit a specified sum within a given timeframe, waiving the balance amount of tax, penalty, and interest, with recovery stayed during the appeal. The excess charges collected were deemed taxable under Business Auxiliary Service, based on the nature of services provided by the applicant. The decision aligned with previous cases and reflected a thorough analysis of the charges in question. Case-Laws Service Tax Fri, 21 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239584