2013 (10) TMI 683

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..... d this miscellaneous application for change of cause title from Commissioner of Central Excise, Chennai IV to Commissioner of Service Tax, Chennai. After hearing both sides, we allow the miscellaneous application and direct the Registry to amend the cause title as Commissioner of Service Tax, Chennai instead of Commissioner of Central Excise, Chennai - IV. 2. The applicant has filed this stay app .....

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..... service tax liability on the value of goods and materials supplied by their clients / customers free of cost for providing the said services. The Commissioner has also confirmed the demand of interest along with penalty. 4. Heard both sides and perused the records. 5. The learned counsel submits that they have already deposited an amount of Rs.1,59,53,404/- and Rs.45,28,660/- along with interest .....

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..... demand of tax of Rs.1,59,53,404/- excepting for minor calculation of Rs. 22 lakhs. We have also considered that the applicant has collected this amount and retained with them and therefore they are liable to pay the penalty. In view of that, we direct the applicant to make a pre-deposit of Rs.60,00,000/- (Rupees sixty lakhs only) towards tax and further amount of Rs. 30,00,000/- (Rupees thirty la .....

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