2017 (2) TMI 20

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....y: The appellant is not contesting the merits of the case. The grievance of appellant is that proceedings initiated by the Department for confirmation of the service tax demand is barred by limitation of time in as much as for the period 01.04.2006 to 30.06.2006, the show cause notice was issued on 13.07.2007, which is beyond the period of one year from the relevant date. 2. The Ld. Advocate ap....

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....eir claim that the services provided by the appellant is not confirming to the taxable service. Thus, Department was not aware about the activities of the appellant and on acquiring the knowledge regarding such activities since the show cause notice was issued within a period of one year, the same is not barred by limitation of time. 4. Heard both the sides and perused the records. 5. We find th....