2014 (10) TMI 645

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....e Respondent : Ms. Indira Sisupal, AC (AR) ORDER Per P.K. Das; Revenue has filed these applications for change of cause title from Commissioner of Central Excise, Chennai - II to Commissioner of Service Tax, Chennai. After hearing both sides, we direct the Registry to amend the cause title as Commissioner of Service Tax, Chennai, instead of Commissioner of Central Excise, Chennai - II, fo....

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....port Agency Service and tax would be paid by the recipient of the service (i.e. the companies). He submits that they have also paid an amount of Rs. 74,41,994/- as detailed in their reply to the show-cause notice but the adjudicating authority only recorded the tax paid as Rs. 29,03,409/-. The learned counsel also disputed the quantification of the demand. It is contended that the demand was raise....

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....the applicant would be sufficient for waiver of predeposit of balance dues after taking into consideration the financial hardship as pleaded. We find that the classification dispute of the service would be examined at the time of appeal hearing at length. Prima facie, we find it would be treated as Cargo Handling Service as evident from the various documents. 7. After considering the overall fa....