2015 (6) TMI 919

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..... he units - Held that:- When the Service Tax Registration is common and both the units are located adjacent to each other, insisting that the service tax also should be segregated may not be relevant. The decision of the Hon’ble High court of Karnataka relied upon by this Tribunal in the case of CCE & ST, Bangalore Vs. Biocon Ltd. [2014 (9) TMI 716-Karnataka High Court] in my opinion applies to the .....

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..... No. 22070/2014 dated 21.11.2014 for the same appellant 2 E/Stay/21746/14 in E/21577/14 Jan 2010 to June 2011 6,61,178 6,61,178 Covered by Final Order No. 22070/2014 dated 21.11.2014 for the same appellant. 2. In respect of Appeal Nos. E/21576 to 21577/2014, as submitted by the learne .....

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..... nits are located adjacent to each other, insisting that the service tax also should be segregated may not be relevant. The decision of the Hon ble High court of Karnataka relied upon by this Tribunal in the case of CCE ST, Bangalore Vs. Biocon Ltd. [2014 (9) TMI 716-Karnataka High Court] in my opinion applies to the present case also. Therefore following the precedent decision of this Tribunal r .....

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