2014 (4) TMI 793

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..... NT Per P.K. Das; The appellant is engaged in the manufacture of various types of organic peroxides falling under Chapter Heading 29 of the First Schedule to the Central Excise Tariff Act 1985. They entered into an agreement with M/s. Elf Atochem North America Inc. (Atona, for short) for technical assistance. A show cause notice dt. 10.3.05 was issued proposing demand of service tax of Rs.47,33,8 .....

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..... vires under the provisions of the Act. The decision of the Hon'ble Bombay High Court was upheld by the Hon'ble Supreme Court as reported in 2010 (17) STR J 57 (SC) and Board also accepted. 3. In view of our discussion above, we set aside the impugned order and restore the adjudication order passed by the Additional Commissioner of Central Excise. Appeal filed by the appellant is allowed with con .....

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