2009 (5) TMI 821

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....umari Chander, JCDR, for the Respondent. ORDER In terms of the impugned order, the appellant is required to pre-deposit the following sums towards "Business Auxiliary Services (BAS)" for the period from July, 2003 to October, 2007. (i) Service Tax of Rs. 1,06,23,098/- (ii) Penalty at the rate of 2% on the Service Tax amount under Section 76 (iii) Penalty of Rs. 1,000/- under Section....

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.... charged to the citizens visiting the e-Seva counters. The participating entities allow the appellant to access their database for putting the transaction through. 3.1 Initially revenue proceeded on the ground that the appellants render the taxable service of "Online Information and Database Service". The said proceedings were finally dropped. Later, on the same set of facts for the same period....