2007 (8) TMI 74 - AT - Service Tax

Demand(Service tax) Appellant contended that demand raised by department for half year as time barred on the ground that SCN issued after one year Held that appellant contention was correct and demand set aside

Summary

The appeal was about service tax on a courier agency for March to September 2002. The Tribunal had already decided against the appellants in a previous case. The demand for service tax for the period ending March 2002 was considered time-barred and set aside. The remaining service tax amount was confirmed to be payable. Penalty relief was already granted by the Commissioner. The appeal was partially allowed.