Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

Commissioner of Service tax, Mumbai II Versus M/s. CMS Securities Ltd.

2016 (11) TMI 198 - CESTAT MUMBAI

Service 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 u .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e 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. - A .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

espondent. ORDER Per: M.V. Ravindran This appeal is filed by the Revenue against Order-in-Original No. 52/ST-II/WLH/2012 dated 04.05.2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax li .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ces when they erect ATM machines for various banks and that appellant is also liable to discharge the service tax on Business Auxiliary Service when they have written off bad debts in the financial year 2007-08 and 2008-09. Respondent contested the s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

er service tax net from 01.05.2006 for which they have already discharged the service tax liability. For the earlier period, tax liability does not arise. The Adjudicating Authority after considering the factual position and evidence brought on recor .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Adjudicating Authority was correct in dropping the proceedings initiated for more than one reason. Firstly, the service tax liability on ATM operation as Management, Maintenance and Repair services was brought under the service tax net from 01.05.200 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

gument put forth by the ld. Departmental Representative is erroneous as specific category of the service tax liability on ATM operation as Management, Maintenance and Repair services has been introduced from 01.05.2006 would itself indicate that earl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version