2013 (12) TMI 1430

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..... ations Nos.ST/MISC/00591, 00592/2012 for change in the cause title. Hence, the name of the respondent in the cause title is to be read as "Commissioner of Service Tax, Chennai" instead of Commissioner of Central Excise, Chennai-II. Registry is directed to correct the cause title accordingly. Miscellaneous applications are allowed. 2. The applicant is engaged in the business of "Freight Forwarding .....

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..... issued a Show Cause Notice. After adjudication an amounts Rs.8,74,605/- and of Rs.1,64,08,813/- are confirmed along with interest and penalties for the above two different periods. Aggrieved by the order, the applicant has filed these appeals along with applications for waiver of pre-deposit of dues for admission of the appeals. 3. The learned counsel for the applicant submits that ocean freight .....

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..... e freight amounts for the period upto 30.04.2006 and for the subsequent period it is on the entire freight charged by the applicant. He submits that similar dispute has already been considered by the Tribunal in the case of M/s. Leaap International Pvt. Ltd. Vs Commissioner of Service Tax, Chennai in ST/S/327/2011 in ST/475/2011, wherein the Tribunal took a prima facie view that the amount retaine .....

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