2024 (5) TMI 68

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....Shri Debayan Dutta , Advocate for the Appellant Shri K. Chaudhuri , Authorized Representative for the Respondent ORDER Order : [ PER SHRI ASHOK JINDAL ] The appellant is in appeal against the impugned order wherein the demand of Service Tax has been confirmed under the category of "cargo handing service" for the period from July 2004 to March 2007 by issuance of a Show Cause Notice dat....

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....le of the demand is barred by limitation. 4. Heard the Ld. Counsel for the appellant and perused the records. 5. We take note of the fact that for an earlier period in the appellant's own case, this Tribunal has already decided the issue on merits against them and the present proceedings are by way of a periodical Show Cause Notice issued to them for the period from July 2004 to March 2007 i....