KERALA STATE BEVERAGES (MANUFACTURING AND MARKETING) CORPORATION Vs. COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX

JUDGEMENT

(1.) THESE appeals are filed against the impugned Orders -in -Original No. 9 to 11/2010 -Service Tax (Commr.) dated 31.3.2010.

(2.) SINCE the issue in all these cases is the same and of the very same Assessee, we dispose off all these appeals by a common order.

(3.) THE learned Counsel appearing on behalf of the Appellant would submit that in respect of the very same Appellant in appeal No. ST/625 to 626/2009, this Bench vide Final Order No. 116 -119/2010 dated 21.12.2010, in an identical set of facts has allowed the appeals filed by the Appellant and dismissed the appeals filed by the revenue, (which were numbered as ST/604 & 605/2009). He would heavily rely upon the ratio laid down by this bench from paragraph 9 onwards.