2013 (11) TMI 99

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..... ndency of the appeal - Following decision of Andal Motors Vs. CCE [2009 (1) TMI 118 - CESTAT CHENNAI] and A1 Chemicals Vs. CCE [2009 (6) TMI 99 - CESTAT, CHENNAI] - stay granted. - ST/40410/2013 - - - Dated:- 8-7-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Ms. Mehtab P. Easa, Advocate For the Respondent: Shri P. Arul, Superintendent (AR) ORDER Per Mathew .....

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..... in the Notification. Proprietary ship concern is not one of such seven categories. Therefore, she submits that the liability is actually on the consignee which happens to TNEB in this case and service tax should have been demanded on TNEB. She submits that in similar cases waiver of predeposit has been granted in the cases of Andal Motors Vs. CCE - 2009 (14) STR 200 and A1 Chemicals Vs. CCE - 2010 .....

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