2011 (9) TMI 793

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....ant. Shri V.V. Hariharan, Commissioner, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides at length. In the impugned order demands of Rs. 72,84,602/- and Rs. 39,46,368/- have been confirmed apart from demanding interest and imposing various penalties. The internal audit group of the Revenue Department detected that the appellants are receiving paymen....

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....g Commissioner has come to a conclusion that the appellants have made available space on their website for advertisement and that they have been paid for such services. It has been argued before us that the language of Section 65(105)(zzzm) requires "any other person" to mean a third person causing or effecting sale of space. Such argument advanced by the Ld. Counsel for the appellants is not conv....

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....o the conclusion that making available such space attracts levy under Section 65(105)(zzzm). The argument by the Ld. Counsel that making available such space on the website means export of service is prima facie not convincing when customers located in India can click on the website and avail the service. Since such services are provided within the territory of India, at the prima facie stage, we ....

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....e impugned services. Further, we find that the department was able to issue the impugned demand notices only when the details of payments received could be obtained from the appellants belatedly. 6. In view of the fore-going, we find that the appellants have not made out a prima facie case for complete waiver of the predeposit. No arguments have also been advanced on behalf of the appellan....