2013 (12) TMI 328

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....change of cause title is allowed. Accordingly, the respondent's name shall be read as "Commissioner of Service Tax, Chennai" instead of "Commissioner of Central Excise, Chennai-III". MISC application is allowed. 2. The assessee filed application for waiver of predeposit of tax of Rs.1,18,39,567/- along with interest and penalty for the period January 2008 to December 2008. Tax was demanded under ....

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....t herein. Ld. counsel submits that this certificate was produced before the adjudicating authority after hearing vide letter dt. 20.10.2010 which is filed at page 31 of the appeal. He also produces a letter dt. 1.8.2013 from M/s.Shivani Oil & Gas Exploaration Services Ltd. certifying that they have already discharged their liabilities regarding service tax wherein the applicant was the service pro....

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....13 which was not before the adjudicating authority. She submits that on a perusal of the adjudication order, it is very clear that applicant collected the amount from the contractor but there is no mention that contractor paid the tax. It is further contended that the certificate dt. 15.10.2010 at page 35 of appeal as referred to by Ld. Advocate is not supported by any evidence. 5. After consider....