2006 (6) TMI 498

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.... SDR, for the Respondent. ORDER The lower authorities have demanded service tax of ₹ 56,57,756/- from the appellants in respect of "on-line information and database access and retrieval" service for the period October 2001 to May 2004. After examining the records and hearing both sides, we find that the appellants are in the business of providing matrimonial service from portals/websites. ....

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.... their own information/profile on the websites provided by the appellants. These payments have been taxed by the lower authorities. 2. After examining the definition of "on-line information and database access or retrieval" under Section 65(75) and the definition of "taxable service" under Section 65(105)(zh) of the Finance Act, 1994, we are of the prima facie view that the service rendered ....