2019 (2) TMI 1349

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...., 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 the appropriat....

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....ana 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 chal....

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....e Commissioner(Appeals). Since in the present matter the appeal before Commissioner(Appeals) was filed beyond 90 days that he was not empowered to condone the delay. As such there is no infirmity in the order under challenge. I draw my support from Singh Enterprises Vs. Commissioner Of C. Ex., Jamshedpur 2008 (221) E.L.T. 163 (S.C.) which impresses that Commissioner (Appeals) has no discretion to ....