2013 (12) TMI 1430

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.... Revenue filed the miscellaneous applications Nos.ST/MISC/00591, 00592/2012 for change in the cause title. Hence, the name of the respondent in the cause title is to be read as "Commissioner of Service Tax, Chennai" instead of Commissioner of Central Excise, Chennai-II. Registry is directed to correct the cause title accordingly. Miscellaneous applications are allowed. 2. The applicant is enga....

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....category of "Business Support Service" and issued a Show Cause Notice. After adjudication an amounts Rs.8,74,605/- and of Rs.1,64,08,813/- are confirmed along with interest and penalties for the above two different periods. Aggrieved by the order, the applicant has filed these appeals along with applications for waiver of pre-deposit of dues for admission of the appeals. 3. The learned counsel ....

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....nfirmed is only in respect of difference in the freight amounts for the period upto 30.04.2006 and for the subsequent period it is on the entire freight charged by the applicant. He submits that similar dispute has already been considered by the Tribunal in the case of M/s. Leaap International Pvt. Ltd. Vs Commissioner of Service Tax, Chennai in ST/S/327/2011 in ST/475/2011, wherein the Tribunal t....