2011 (9) TMI 121

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....dal   1. The appellants are in appeal against the impugned order along with stay application.   2. The appellants were paying service tax under the category of Online Information and Database Access or Retrieval services during the period January 2005 to October 2006. Later on, they realized that the activity undertaken by them is falling under the category of Business Auxiliary Se....

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.... of the Finance Act, 1994, the adjudication order was reviewed by the Commissioner and during the review proceedings, a notice was issued to the appellants on 13/01/2010, the day on which hearing was fixed. The said notice was received by the appellant at 4.30 PM wherein the time of hearing was mentioned at 3.00 PM. The claim of the appellant is that they could not appear before the Commissioner i....