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<h1>Appeal partially allowed, service tax demand for March 2002 time-barred, remaining amount confirmed payable, penalty relief granted</h1> <h3>VIJAYANAND ROADLINES LTD. Versus COMMISSIONER OF C. EX., BELGAUM</h3> The appeal was partially allowed, with the demand for service tax for the period ending March 2002 being considered time-barred and set aside. The ... 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 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.