System Resource Exceeded in IIS 7.5

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SQL-Server

SQL-Server-2008

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Dear All,

Configuration : ASP.NET, Sql Server 2008 R2, IIS 7.5, WIndows 7.
I am facing the below problem :

I have one Web-project(web application). In this, internally I have captured the EXCEL file whose size is 30MB and then it's data passes to the DTS Packages(Sql Server 2008).

CASES :
1) When I run this through visual studio then it works fine. All data gets updated in back-end.
2) When I run this through IIS by making the virtual directory and browsing though IIS only then it's not running properly. In Sql server I got the "System Resource Exceeded" text, in one of the data packages table value . In short it gives "System Resource Exceeded" while running through IIS.
3)But when I run this through IIS with the small data( with small size of EXCEL file) it's running and also data updated in backed properly.

Troubleshoot : I have done the troubleshooting with DCOMCONFIG for "IIS WARGM Admin Service" but no use.

Main issue is with 2nd point.
Please help me asap.

Thanks in advance.