2017 (9) TMI 882

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..... xemption Notification No. 06/2005 that also be dealt at the time of final hearing. Prima-facie fact that the applicant is promoting the business, therefore, at this stage, we direct the applicant to make a pre-deposit of 44,000/- within the period of 4 weeks and the compliance to be reported on 29.08.2017 - application disposed off.
Mr. Ashok Jindal, Member (Judicial) and Mr. Devender Singh, Me .....

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..... are entitle for exemption under Notification No. 06/2005 as amended, therefore, if the exemption is granted then they are liable to pay only ₹ 44,000/-. On merits, it is contended by the Ld. Counsel for the applicant that their activity is of franchisee services as held by this Tribunal in the case of M/s Dewsoft Overseas Private Ltd. vs. CST, New Delhi- 2008 (8) TMI 50-CESTAT New Delhi, th .....

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