2004 (12) TMI 9

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....ise, Mumbai-IV. 2.M/s. National Peroxide Ltd., Mohone, Kalyan, are engaged in the manufacture of Hydrogen Peroxide falling under Chapter 28 of the Central Excise & Tariff Act, 1985. It is alleged by the Department that the appellant has contravened the provision of Section 68 and 70 of Chapter V of the Finance Act, 1994, as amended and read with 6(1)(i) of the Service Tax Rules, 1994, inasmuch as....

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.... ld. Advocate for the appellant is that these Agreements were entered into before the enforcement of the Service Tax, as such Service Tax is not attractive. Secondly, the Show Cause Notices issued are time barred. Thirdly, Royalty is paid on the basis of percentage of the sale proceeds, as such, no Service Tax is payable on Royalty. The ld. Advocate for the appellant relied upon the decision repor....