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2010 (1) TMI 302 - AT - Service TaxLimitation- The assessees were rendering Cargo Handling Service, and imposition of penalty under the provisions of Section 76 & 77 of the Finance Act, 1994. Held that- accept the contention of the assessees that the demand for the period up to 31-1-2004 is barred by limitation. The demand for the period from February 2004 to 12-10-2004 is upheld and required to be requantified, for which purpose the case is remanded to the adjudicating authority. Since, part of the demand is upheld
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