2015 (6) TMI 919

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..... Y, J. For The Appellant : Mr. S. Sivakumar, Advocate For The Respondent : Mr. N. Jagdish, AR Order Per: B.S.V. MURTHY The details of two appeals under consideration are as follows: Sl. No. Stay Petition No./Appeal No. Period Covered Service Tax levied (Rs. Penalty (Rs.) Issue involved 1 E/Stay/21745/14 in E/21576/14 Jan 2010 to Nov 2010 5,88,603 5,88,603 Covered by Final Order No. .....

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..... e Registrations are different and there is a sister concern adjacent to the two units and therefore it is quite possible that sister concern could have utilized the service, I consider all these submissions are not of relevance. 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 rele .....

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