M. Veeraiyan, Technical Member - Appeal No. 59/07 is by the department against the order of the Commissioner (A) No. 654 (HKS)/ST/JPR-II/2006 dated 23-11-06 by which the order of the original authority No. 4857/ST/06, dt. 14-6-06 was set aside. Cross objection No. 277 of 2008 is by M/s. Galaxy Data Processing Centre in connection with the above appeal.

1.2 Appeal No. ST/559/07 is by M/s. Galaxy Data Processing Centre against the revision order of the Commissioner No. 04/JP-II/2007- Service Tax dt. 24-7-07, by which the order of the original authority no. dt. 14-6-06 was revised by imposing a penalty of Rs. 4,89,420/-.

1.3 In another words, the appeal No. ST/59/07, the cross objection No. 277 of 2008 and the appeal No. ST/375 of 08 emanated from the order of the original authority dated 14-6-06.

2. Appeal No. ST/375 is by M/s. Business Information against the revision order of the Commissioner by which order of the original authority dt. 27-7-07 which dropped the proceedings initiated against them was set aside and the order was revised confirming the demand of service tax along with interest and imposing penalties under Sections 76, 77 and 78 of the Finance Act, 1994.

3. Heard bot