https://www.taxtmi.com/caselaws?id=2421 Service tax on courier agency services was upheld because the levy had already been decided in the assessee's own case and affirmed by the Supreme Court, so the merits were concluded against the assessee. A separate demand for the period ending March 2002 was set aside as time-barred because the show cause notice was issued beyond the one-year limitation under Section 73(1) of the Finance Act, 1994. The remaining demand was sustained, so the appeal succeeded only to the extent of the barred portion. en-us Thu, 23 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2421 Service tax on courier agency services was upheld because the levy had already been decided in the assessee's own case and affirmed by the Supreme Court, so the merits were concluded against the assessee. A separate demand for the period ending March 2002 was set aside as time-barred because the show cause notice was issued beyond the one-year limitation under Section 73(1) of the Finance Act, 1994. The remaining demand was sustained, so the appeal succeeded only to the extent of the barred portion. Case-Laws Service Tax Thu, 23 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2421