By default, IIS7 will restrict uploaded greater than 30mb. To overcome this, the following settings can be added to the web.config file within your web application.
<system.webServer>
<security>
<requestFiltering>
<requestLimits maxAllowedContentLength="157286400" />
</requestFiltering>
</security>
</system.webServer>
The value for the maxAllowedContentLength attribute should be specified in bytes (MB to Bytes Conversion).
It can also be helpful to define the maxRequestLength and executionTimeout attributes.
<system.web>
<customErrors defaultRedirect="~/Error.aspx" mode="On">
<error statusCode="404" redirect="~/Error.aspx" />
</customErrors>
<pages />
<globalization culture="en-GB" uiCulture="en-GB" />
<sessionState timeout="60" cookieless="AutoDetect" />
<httpRuntime executionTimeout="300" maxRequestLength="150000" useFullyQualifiedRedirectUrl="false" minFreeThreads="8" minLocalRequestFreeThreads="4" appRequestQueueLimit="100" />
</system.web>