Nagar Nigam Versus CGST & CE, Dehradun
Service Tax
2019 (2) TMI 1349 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 30-1-2019
Service Tax Appeal No. ST/51733/2018 [SM] – A/50165/2019-SM[BR]
Service Tax
MRS. RACHNA GUPTA, MEMBER (JUDICIAL)
Present for the Appellant: Mr. Puneet Sachdeva, CA
Present for the Respondent: Ms. Tamana Alam, DR
ORDER
PER: RACHNA GUPTA
The appellant is Nagar Nigam Haldwani, Uttarakhand and is engaged in providing services of renting of immovable property, providing space for advertisement, etc. The Department, while alleging the said services to be taxable, served a SCN dated 15.04.2015 proposing the recovery of service tax amounting to Rs. 5,24,815/- alongwith the interest at th
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allenge is prayed to be set aside.
3. Per contra, Ms. Tamana Alam, Ld. DR has submitted that the appellant has not contested the demand as confirmed against him rather the same stands paid as has also been observed in the Order under challenge. The impugned order is on the ground of limitation only, as such is there is no infirmity. Appeal is prayed to be set aside.
4. After hearing both the parties and perusing the record as well as order under challenge, it is observed that the submissions on part of Department appear to be correct. Commissioner(Appeals) vide the impugned order h as not touched the merits of the appeal rather has dismissed the same only on the ground of limitation, it being filed before him after the expiry of period of
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