2014 (8) TMI 509

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.... Shri Anil Khanna, DR, for the Respondent. ORDER Prayer in the application is to dispense with the condition of pre-deposit of service tax of Rs. 13,63,497/- confirmed against the applicant/appellant by the impugned order-in-revision passed by the Commissioner of Central Excise, Panchkula. 2. After hearing both the sides, we find that the appellants filed a refund claim of the said a....

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....fication No. 13/2003-S.T. The said order of the original Adjudicating Authority was reviewed by Commissioner and vide his impugned order, the same stands reversed. Hence, the present appeal. 4. The sole issue required to be decided is as to whether the appellants fall within the scope of Notification No. 13/2003-S.T., dated 20-6-2003. On going through the said notification, we find that th....