2016 (3) TMI 527

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....ommissioner of Central Excise, Customs & S.Tax, Noida. 2. The brief facts are that the appellant is a publisher of law books CD which are goods and also provides output service under the classification "online information and data base service" as defined under section 65 (75) of the Finance Act, 1994. The appellant maintained the website for providing the output service which subscribers of date base access and retrieve information therefrom. That SCN dated 17/9/12 was issued, as it appeared to revenue that the appellant have utilised common input services for manufacture and clearance of exempt goods and also in providing taxable output service but have failed to either pay 5%/6% as required under Rule 6 (3)(i) or Cenvat credit in the ....

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....f CC Rules, 2004. Further, interest was also demanded under Rule 14 of CCR. 3. Being aggrieved, the appellant preferred appeal before the ld. Commissioner (Appeals). It was urged that so far the Internet service and content service is concerned, the same is exclusively attributable to taxable service as well as renting of immovable property which was occupied exclusively for taxable output service in view of separate agreement for the same. The ld. Commissioner (Appeals) observed that Internet service and content service can be used for printing of books and preparation of recorded CDs. In this age of information technology, absence of Internet and related fields in business related to knowledge/intellect cannot be conceived. Further, th....

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....t service. So far as renting of premises, is concerned, appellant is providing output tax service having occupied for monthly rent @ Rs. 40/- per Sq/ft with effect from 1st April, 2007 and the appellant is occupying about 2083 Sq/ft. From the same landlord vide separate agreement of even date, the appellant have occupied a portion of 2nd floor in the same premises/building, which is also used by the employee of landlord and the appellant have been allowed to utilise 6 work stations without any rent from where they are doing publishing of printing books and CD which is exempted from duty. Accordingly, the ld. Counsel prays that the reversal made by them, may be accepted and the balance demand is waived, along with penalty. So far penalty is ....