TMI Blog2011 (9) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... le 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 pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents for making available space on their website for advertisement service. Such detection culminated in issue of the two impugned show cause notices dated 1-4-2009 and 12-10-2009, leading to the impugned order. We find that the adjudicating Commissioner has dealt with the issues involved in this case at length after taking into account the detailed submissions made by the appellants before him. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We are of the prima facie view that the appellants making available space on their website for a payment would bring them under the mischief of Section 65(105)(zzzm). The law does not seem to warrant involvement of a third person as is being canvassed by the Ld. Counsel. 3. We also find that the adjudicating Commissioner has dealt with the income generated from M/s. Mercado Online Pvt. Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inced that such service should be exempted from service tax holding it to be export of service. 4. We, further find that the adjudicating Commissioner has examined the second issue and has held that the service provided through the website Hindu Online.com for shopping and providing operational assistance for marketing the products/services of M/s. Mercado Online Pvt. Ltd. to be covered under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hardship. As such, we direct the appellants to pre-deposit an amount of Rs. 35 lakhs (Rupees Thirty Five lakhs only) within eight weeks and to report compliance on 13-12-2011. Subject to compliance with the above direction, pre-deposit of the balance amount shall remain waived and recovery stayed during the pendency of the appeal. (Operative part of the Order pronounced in the Open Court on 19-9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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