2009 (5) TMI 821

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....pondent. 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 77 (iv) Penalty of Rs. 1,10,00,000/- und....

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....ers. 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, revenue proceeded against the appellants on the gr....