Service tax cannot be demanded by Kolkata unit if Visakhapatnam unit already initiated action 

Commissioner of Service Tax  Vs Walzen Strips Private Limited (CESTAT Kolkata)

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 Final Order of the Tribunal. CESTAT 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 Form the above, we observe that Departmental

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