2015 (6) TMI 919

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....Service Tax<br>SHRI B.S.V. MURTHY, 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....

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.... appeal. Today even though learned AR vehemently argued that the Central Excise 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 o....