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2011 (9) TMI 793 - CESTAT, CHENNAI
KASTURI & SONS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI
Demand - Time limitation - The internal audit group of the Revenue Department detected that the appellants are receiving payments for making available space on their website for advertisement service - 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 - In the case of providing a link to google.inc. also, the adjudicating Commissioner has come to the conclusion that making available such space attracts levy under Section 65(105)(zzzm) - Held 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 appellants on the ground of financial hardship - Decided against the assessee by way of direction to deposit Rs. 35 Lakhs