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2023 (5) TMI 247 - AT - Service TaxSimultaneous proceedings at different locations - Proceedings initiated against the respondents at second location were dropped - It is alleged that Adjudicating Authority failed to verify whether the unit of the Respondent located at Visakhapatnam and Kolkata are one or the same are different - failure to verify whether the services rendered by the Respondent in their Visakhapatnam unit were similar to the services said to be rendered by them at Kolkata - HELD 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. 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 impugned order. No further action is warranted in their Head Office at Kolkata - the impugned order by the Commissioner upheld - appeal of Revenue dismissed.
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