2013 (11) TMI 761

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....(AR) ORDER Per P.K. Das; 1. Applicants filed applications for change of respondent's name to Commissioner of Service Tax, Chennai because they are registered with Service Tax Commissionerate, Chennai. In view of that, the MISC applications are allowed. The respondent's name shall be known as Commissioner of Service Tax, Chennai in all future proceedings. 2. Applicant filed stay applica....

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....ded as part of profit on which tax cannot be demanded. 5. Ld. AR submits that on the identical issue, this Tribunal in the case of Leaap International Pvt. Ltd. Vs CST Chennai by Misc Order No.403892013 dt. 04-02-13 directed pre-deposit partly. 6. After hearing both sides, we find that on identical issue, the Tribunal in the case of Leaap International Pvt. Ltd.(supra) has held as under :- ....

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....he contention of the learned advocate that it relates to the ocean freight would be looked into at the time of appeal hearing. 6. Considering the facts and circumstances of the case, we direct the applicant to pre-deposit a sum of Rs.30 lakhs (Rupees Thirty Lakhs only) within a period of six weeks from today and report compliance on 26.03.2013. After deposit of the said amount, the balance amou....