Cash replenishment and ATM caretaker services were held outside Business Auxiliary Services tax net for the pre-May 2006 period.

Cash replenishment and ATM caretaker services rendered from April 2005 to December 2005 were held not taxable under Business Auxiliary Services because the same Bench had already ruled in the assessee's own case that such services became taxable only from 1 May 2006. As the services in dispute were provided before that effective date, they did not attract service tax for the relevant period, and consequential relief followed.

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Issues: Whether cash replenishment and ATM caretaker services rendered during April 2005 to December 2005 were liable to service tax under the category of Business Auxiliary Services.

Analysis: The dispute was governed by an earlier decision of the same Bench in the appellant's own case for a prior period, where it was held that cash replenishment and customs care became taxable only with effect from 1-5-2006. The services rendered during the period in question fell before that effective date, and therefore did not attract service tax under the stated category.

Conclusion: The services were not liable to service tax for the relevant period, and the appeal succeeded with consequential relief.

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