2013 (9) TMI 254

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..... for change of the respondent's name in the cause title is allowed. The respondent's name in the cause title shall now be read as "Commissioner of Service Tax, Chennai" instead of "Commissioner of Central Excise, Chennai-III." 2. The applicant filed the stay application for waiver of predeposit of tax of Rs.2,14,65,932/- along with interest and penalty of equal amount. The applicant is registered .....

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..... s of their customers (i.e. banks and others). It is noticed from the flow chart that the leased line belongs to BSNL and MTNL etc. The learned advocate submits that the applicants are facilitating to get new lines and to identify any leased line fault as per instructions of System Integrators. He submits that at any point of time, they had no access in the maintenance of leased lines. He also subm .....

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..... Repair service'. Revenue claims that they are engaged in the maintenance of leased line as evident from the work order. Prima facie, on a perusal of the work order, we find that M/s. Wipro Ltd. will pay the charges in respect of "maintenance of leased line of types of 64 KBPS, 2 MBPS, whether it is intracity & intercity". It is also noted that maintenance charges will be paid to the applicant wit .....

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