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2016 (11) TMI 198 - CESTAT MUMBAI

2016 (11) TMI 198 - CESTAT MUMBAI - TMI - 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 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 e .....

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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. - Appeal No. ST/550/2012-Mum - Final Order No. A/88641/2016-WZB/STB - Dated:- 12-7-2016 - Shri M.V. Ravindran, Member (Judicial) And Shri Devender Singh, Member (Technical). Shri A.B. Kulgod, AC(AR) for the Appe .....

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f Management, Maintenance and Repair services 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 show-cause notice on the ground that service tax liability does not arise on them under the Management, Maintenance and Repair services of ATM as the service tax liability on ATM operation as Management, Maint .....

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efore us. 4. We find from the records the 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 01.05.2006. 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 mach .....

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