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TMI Blog2023 (5) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... te service tax there . The said litigation has attained finality vide the above said Final Order of the Tribunal. The copy of the Adjudication Order No 12/2009 (PVR) dated 07/05/2009 has also been communicated to their Head Office in Kolkata. Form the above, it is observed that Departmental action has already been initiated to demand Service Tax against the Respondent at Visakhapatnam separately for the services rendered by their branch unit at Visakhapatnam. In the impugned order the Commissioner has rightly observed that action has already been initiated in Visakhapatnam and no further action is warranted in their Kolkata Unit. Accordingly, the Commissioner has rightly dropped the proceedings initiated against the Respondent in the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e work of strapping of wire rod coils at Visakhapatnam . The contents of the letter is reproduced below:- Please refer to your letter No.V/30/4/2003-ST(PF) dated 30.01.2006 addressed to our Visakhapatnam Site office which was forwarded to us. The contention expressed in your letter under reference is not correct. We are not engaged in providing service of Maintenance or Repair through our site office at Visakhapatnam. We, however, undertake contract job of strapping of Wire Rod coils of Visakhapatnam Steel Plant (VSP). This job involves two activities supply of materials and employment of labour. Materials required for the job is manufactured by us in West Bengal which are sent to VSP premises after payment of Excise duty. Strapp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents: (i) Adjudication Order No. 12/2009 (PVR) dated. 07.05.2009 (ii) Order-in-Appeal No. 26/2012 (V-I) ST dated 08.06.2012, (iii) Tribunal s Final Order No. A-30836-30837/2018 dated 26/07/2018 5. From the above Orders submitted by the Respondent, it is observed that Visakhapatnam Service Tax Commissionerate has initiated separate action against the Respondent at their Visakhapatnam unit for non payment of appropriate service tax there . The said litigation has attained finality vide the above said Final Order of the Tribunal. We find that the copy of the Adjudication Order No 12/2009 (PVR) dated 07/05/2009 has also been communicated to their Head Office in Kolkata. Form the above, we observe that Departmental action has a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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