IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN WEDNESDAY, THE 27TH JANUARY 2010 / 7TH MAGHA 1931 C.E.Appeal.No. 2 of 2010() -------------------------- A.NO.ST/260/2006 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE .................... APPELLANT (S): RESPONDENT: ------------------------------- THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, TRIVANDRUM COMMISSIONERATE I.C.E.BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM. BY ADV. SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCIS RESPONDENT(S): APPELLANT: ------------------------- M/S.FEDERAL BANK LTD., KARUNAGAPPALLY BRANCH, KOLLAM DISTRICT, REPRESENTED BY ITS MANAGER. THIS CENTRAL EXICISE APPEAL HAVING COME UP FOR ADMISSION ON 27/01/2010, ALONG WITH CEA NO. 3 OF 2010 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. =~=~=~=~=~=~=~=~=~=~=~=~=~= C.E. Appeal Nos. 2, 3, 4, 5, 6, 7, 8 9 and 10 of 2010 =~=~=~=~=~=~=~=~=~=~=~=~=~= Dated this the 27th day of January, 2010. JUDGMENT Ramachandran Nair, J. The issue raised in these appeals i.e., respondent's liability for service tax for the telephone charges collected and remitted to B.S.N.L. was decided by us in respondent's own case in C.E. Appeal No.13 of 2009 dated 27th July, 2009 against the Revenue, holding that the same is not a taxable service. Following the said judgment, we dismiss the appeals. C.N.RAMACHANDRAN NAIR JUDGE. P.S.GOPINATHAN JUDGE. mn