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    <title>2024 (5) TMI 68 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT Kolkata allowed the appeal, setting aside the demand for Service Tax under &quot;cargo handling service&quot; for July 2004 to March 2007, as it was barred by limitation. The Tribunal highlighted the finality of a previous order against the appellant, rendering the current demand unsustainable. Consequently, no penalty was imposed, and any consequential relief was granted.</description>
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      <description>The Appellate Tribunal CESTAT Kolkata allowed the appeal, setting aside the demand for Service Tax under &quot;cargo handling service&quot; for July 2004 to March 2007, as it was barred by limitation. The Tribunal highlighted the finality of a previous order against the appellant, rendering the current demand unsustainable. Consequently, no penalty was imposed, and any consequential relief was granted.</description>
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