9911796707
TMI Blog2007 (11) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... ly. The Revenue has proceeded against the appellants to raise demands for Service Tax in respect of installation and commissioning of ATMs under the category of 'Commissioning or Installation Services'. Another question before the Commissioner was whether the activities pertaining to Cash replenishment and Caretakers Services would also fall under the ambit of 'Business Auxiliary Services'. With regard to the second category, the assessee took the contention that this was brought under the Service Tax net from 1-5-2006 and they have been discharging the duty from this date onwards. Prior to this day, they were not composite contract for installation and commissioning of ATMs and therefore, the amount for that period is not covered. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 (Tri.-Chennai). Para 4 and 5 of the order are reproduced herein below. 4. After giving careful consideration to the submissions, we find that, though the arguments put forth by learned departmental representative. SDR are impressive, nevertheless, no judicial authority has been cited in support thereof. On the other hand, a plethora of judicial authorities have been cited by learned departmental representative. Counsel in support of his contention that, prior to 1-5-2006, indivisible service rendered by a person to his customer under a turnkey contract relating to ATMs was not to be taxed. The decision of the Tribunal in Widia GMBH v. CCE, Bangalore-III, 2006 (4) S.T.R. 309 (Tribunal-Bang.) appears to be particularly relevant to the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be charged. She also submitted that the citations are clearly distinguishable and appellants should be put to terms. 4. On our prima facie consideration, we notice that this Bench has decided the case in assessee's favour in the case of Daelim Industrial Co. Pvt. (supra), which has been confirmed by Apex Court. Furthermore, the Chennai Bench in an identical case of like nature on similar installation of ATMs in banks by another company, has been pleased to grant waiver of pre-deposit in the light of the judgments cited supra. Prima facie the findings recorded in Para 4 & 5 of the Chennai Bench's decision rendered in the case of Diebold Systems (P) Ltd. v. CST (supra) which has already been extracted supra would apply to the facts of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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