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    <title>2014 (10) TMI 645 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the Revenue&#039;s application to change the cause title from Commissioner of Central Excise to Commissioner of Service Tax. It upheld the classification of the service as Cargo Handling Service rather than Goods Transport Agency Service, based on financial documents. The Tribunal directed the applicant to predeposit a specified amount within a timeframe, considering the amount already paid. It waived the predeposit of the balance dues pending appeal, taking into account the applicant&#039;s financial difficulties.</description>
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      <description>The Tribunal allowed the Revenue&#039;s application to change the cause title from Commissioner of Central Excise to Commissioner of Service Tax. It upheld the classification of the service as Cargo Handling Service rather than Goods Transport Agency Service, based on financial documents. The Tribunal directed the applicant to predeposit a specified amount within a timeframe, considering the amount already paid. It waived the predeposit of the balance dues pending appeal, taking into account the applicant&#039;s financial difficulties.</description>
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