2013 (9) TMI 926

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....ndent: Shri K.S.V.V. Prasad, SDR ORDER Per Pradip Kumar Das: The Miscellaneous application for change of cause title filed by the department is allowed and the name of the respondents is changed from Commissioner of Central Excise, Chennai-III to Commissioner of Service Tax, Chennai. 2. The applicant filed this application for waiver of pre-de[posit of tax of Rs.1,58,00,371/- along wit....

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....ned Counsel disputed the demand of tax on various grounds, namely, that they are not renting of immovable property. She submits that they had entered into an agreement with the parties concerned for running of a 'Food court', as Joint Venture. On a perusal of the agreement, we are not satisfied with the submissions of the learned Counsel. We find the demand of tax is under the category of 'Renting....