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2016 (11) TMI 198 - AT - Service TaxService tax liability - Management, Maintenance and Repair services of ATM - services brought under service tax net from 01.05.2006 - Held that: - the service tax liability on ATM operation as Management, Maintenance and Repair services was brought under the service tax net from 01.05.2006. The activity conducted by the respondent of erection of ATM maintenance thereof was sought to be taxed under the Management, Maintenance and Repair services for the earlier period holding that the ATM machine is also a machine. Cleaning services - Held that: - the cleaning activity undertaken by the respondent is in respect of soiled notes stuck in the machine, various other operations of the ATM machine and removal of waste paper in and around the machine. Agreement entered by the respondent with their service recipient clearly indicate that the cleaning activity in respect of ATM Machine only. The Adjudicating Authority was correct in dropping the proceedings initiated by the show-cause notice - reliance placed on judgement of the Tribunal in the case of NCR Corporation India Pvt. Ltd. [2008 (5) TMI 27 - CESTAT BANGALORE] wherein identical issue was decided in favour of the assessee - appeal rejected - decided against Revenue.
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