2014 (1) TMI 507

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...., AR, for the Respondent. ORDER This stay petition is filed for the waiver of pre-deposit of the following amounts : Service Tax Penalty Interest Rs. 3,81,660/- 1. Rs. 3,81,660/- 2. Rs. 10,000/- 3. 1% of service tax amount per month restricted maximum to service tax demand. At appropriate rate 2. The above said amounts have been confirmed as service tax liability, in....

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....the appellant herein gets 10% of the gross receipts for providing the infrastructure facilities to M/s. GIPL. Lower authorities are of the view that the appellant herein had given services in relation to online information and data base access and/or retrievable services. On perusal of the definition of "online information and data base access and/or retrievable services", we find that the appella....