2010 (1) TMI 302

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..... Rao, SDR, for the Respondent. [Order]. - Heard both sides on the appeal against the confirmation of Demand of Service tax on the ground that the assessees were rendering Cargo Handling Service, and imposition of penalty under the provisions of Section 76 & 77 of the Finance Act, 1994. I find that on merits the issue stands against the assessees by the Tribunal's decision in the case of J.K. Tran .....

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..... s 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, imposition of penalty under Section 76 and Section 77 are also required to be sustained and I order accordingly. The .....

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