2019 (2) TMI 1349

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....he 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 appropriate rate and the proportionate penalty. T....

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....ellant 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....