2014 (1) TMI 507

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..... online information and data base access and/or retrievable services. The appellant herein had set up an international internet gateway and hardware which can be used for rendering up internet service providing services. Appellant, the owner of such infrastructure, by virtue of joint agreement had given M/s. GIPL the right to use the same to generate business. It is seen that the appellant herein .....

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..... Dated:- 9-1-2013 - Shri M.V. Ravindran, Member (J) and B.S.V. Murthy, Member (T) Shri S.J. Vyas, Advocate, for the Appellant. Shri K. Sivakumar, 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 .....

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..... et service providing services. Appellant, the owner of such infrastructure, by virtue of joint agreement had given M/s. GIPL the right to use the same to generate business. It is seen that 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 .....

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