2006 (6) TMI 498

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..... wer 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. They operate and update matrimonial info .....

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..... 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 by the appellants to the second and third categori .....

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..... e learned Sr. Advocate. Learned SDR, who has reiterated the findings recorded by the lower appellate authority, has been able to make out a reasonably good case for the Revenue. 4. Appellants are directed to pre-deposit ₹ 30,00,000/- (Rupees Thirty lakhs) within four weeks and report compliance on 31-7-2006. (Dictated and pronounced in the open Court) - - TaxTMI - TMITax - Service .....

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