(1.) THE appellant is required to pre -deposit Service tax of Rs. 1,99,58,168/ - and penalty of Rs. 2,02,80,024/ -. The Chartered Accountant appears in this case and submits that the Revenue has to file their parawise comments. The Special Counsel, Shri S. Venkatarama Iyer, submits that he would get the parawise comments from the Commissioner in the matter. The learned Chartered Accountant submits that Revenue is proceeding to recover the amounts and, therefore, he prays for grant of an interim stay to protect them till the stay application is heard. The prayer is considered. Revenue shall not proceed to recover the amounts till the stay application is disposed of in this matter. Stay application to come up for consideration on 3rd October, 2008. Both sides to produce citations applicable to the facts of the present case wherein there is an allegation that the appellant was working as Transporters to M/s. Tata Motors Ltd. and they are covered under the heading Business Support Services.