2009 (5) TMI 821

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..... r, 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/- under Section 78 and (v) Interest under Sec .....

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..... he 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 ground that the said service would amoun .....

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..... ed period. In these circumstances, we are inclined to order waiver of pre-deposit of the entire dues demanded in the impugned order till the appeal is decided. No coercive measure shall be taken by revenue even after expiry of 180 days of the stay order in terms of several decisions. The learned advocate stated that this is a recurring issue and for subsequent period, action has been initiated, he .....

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