MOSCOW, November 26 - RAPSI. The Federal Tax Service appealed the Moscow Commercial Court's dismissal of its resolution fining top Russian IT company Lanit $92,861, a court spokesperson told the Russian Legal Information Agency (RAPSI/rapsinews.com) on Monday.

Last April, the Moscow Commercial Court ruled in favor of Lanit in it's lawsuit against the Federal Tax Service's fine. In September, the court of appeals upheld the judgment, which then took effect.

A year earlier, the Tax Service imposed a 1.998 billion ruble ($63.9 million) supplementary profit tax, and an additional 230.312 million rubles ($7.4 million) in penalties and a 662.395 million ruble ($21.3 million) fine against Lanit.

The company challenged the decision in court last November. The court initiated provisional measures at the plaintiff's request and then ruled against the Tax Service.

At the same time, the court demanded reciprocal security from Lanit in the amount of 50 percent of the supplementary tax charges which was later remitted by Lanit subsidiaries. Lanit submitted profit and loss statement reports for the 3rd quarter, which indicated revenues of 5.429 billion rubles ($174.3 million).

The Russian Legal Information Agency (RAPSI/rapsinews.com) has yet to reach the parties for comment.

Lanit is primarily involved in systems integration. One of its subsidiaries supplies computers to Moscow's schools.