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2017 (8) TMI 709 - AT - Service TaxBanking and Other Financial Services - activity of leasing ATM - Department was of the view that such leasing rental charges collected would fall under the category of Banking and Other Financial Services and that appellants are liable to pay service tax on such charges, for the period from 16.8.2002 to 31.10.2004 - Held that: - The issue has been analysed by the coordinate Bench of the Tribunal in the case of India Switch Co. Pvt. Ltd. [2014 (12) TMI 597 - CESTAT CHENNAI], where the Tribunal has specifically stated that ATM related services have been introduced with effect from 1.5.2006 only and the activities relating to ATM do not fall within the bank and other financial services prior to 1.5.2006 - appeal allowed - decided in favor of appellant.
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