The development of e-services is not only a technological phenomenon, but involves organizational and social complexities. In this paper, we build upon an interpretive case study, and examine Lagos State's initiative, in order to showcase how the implementation of public sector e-services have been affected by organizational and cultural perceptions and the working practices of individuals in a developing country. This research provides insights for international organizations that determine the status of countries by providing online access, products and services to their citizens, and to Internet Service Providers who pursue new territories for the provision of new products and services. It also informs governments around the globe about cultural perceptions and working practices, thereby helping them determine their developmental progress and decide their future endeavors.