Automatic Teller Machine classification determines service tax liability; ATM maintenance attracts service tax under exemption rules. Automatic Teller Machines are computerised machines whose principal function is to use processed data to perform independent functions and are not 'Computers', 'Computer Systems' or 'Computer Peripherals'; consequently, maintenance and repair services for ATMs do not fall under exemption Notification No.20/2003 ST and are liable to service tax, a position supported by the Customs Tariff distinction between computers and ATMs.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Automatic Teller Machine classification determines service tax liability; ATM maintenance attracts service tax under exemption rules.
Automatic Teller Machines are computerised machines whose principal function is to use processed data to perform independent functions and are not "Computers", "Computer Systems" or "Computer Peripherals"; consequently, maintenance and repair services for ATMs do not fall under exemption Notification No.20/2003 ST and are liable to service tax, a position supported by the Customs Tariff distinction between computers and ATMs.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
