9911796707
TMI Blog2012 (12) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... Considering the submissions made by the Chartered Accountant it is found that Mahindra and Mahindra Limited is a legal entity which is having two separate divisions. Merely by taking two separate service tax registrations it cannot be said that both are separate legal entities. Therefore, demand for the period 15/12/2007 to 10/09/2008 is not sustainable. For the remaining period, the matter ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against them for providing logistic services. 2. After hearing both the sides in detail we find that the matter can be disposed of at this stage itself for verification of the fact that whether the appellant has paid service tax for the period 11/09/2008 to March 2010 of Rs. 54,86,147/- or not? Therefore, we waive the requirement of the pre-deposit of the dues and take up the appeal itself for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the period 11/09/2008 to March, 2010 was confirmed for providing logistics service to FES division of Mahindra and Mahindra. Against the said order the appellant is before us. 4. Shri S.S. Gupta, learned Chartered Accountant appeared on behalf of the appellant and submitted that the appellant are one of the divisions of M.s Mahindra and Mahindra Limited and by taking separate service tax re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any relevant documents at the time of adjudication, pandora's box cannot be opened at this stage as to whether they have paid the service tax or not? 6. Considering the submissions made by the learned Chartered Accountant we find that Mahindra and Mahindra Limited is a legal entity which is having two separate divisions. Merely by taking two separate service tax registrations it cannot be said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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