2010 (10) TMI 262

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..... JDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)].  - This stay petition is filed by the assessee for waiver of pre-deposit of the following amounts : (i)    Service Tax Rs. 9,65,916/- (ii)   Interest under Section 75 of the Finance Act, 1994; (iii)  Penalty of Rs. 200/- per day or 2% of the tax per month whichever is higher under Section 76 .....

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..... nce amounts involved. 4. Heard the learned DR who reiterates the findings of the Commissioner (Appeals). 5. On a careful consideration of the submissions made by both sides, we find that the issue involved needs a detailed analysis of definition of the services under the category of 'Online information and database access or retrieval services' and the activities undertaken by the appellant .....

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