2013 (10) TMI 128

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.... ORDER Per: Justice G. Raghuram: Waiver of pre-deposit and stay of proceedings for realisation of the adjudicated liability qua the adjudication order dated 12.02.2013 passed by the Commissioner, Central Excise, Noida, is the relief sought in this application. The adjudication order assessed the liability to tax at Rs.1,02,00,517/-; appropriated Rs. 99,26,854/- already remitted and directed re....

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....planation (c) to provide that the gross amount charged shall include any amount credited or debited, as the case may be, to any account, whether called by any other name, in the books of account of a person liable to pay service tax, where the transaction of taxable service is with any associated enterprise. A complementary amendment was also introduced in Rule 6 of the Service tax Rules by way of....