ATM services taxable: providers liable for service tax on operations, maintenance, management including site selection and transaction processing.

Automated teller machine-related activities are a taxable service when any person provides to any other person services relating to ATM operations, maintenance or management, with liability to pay service tax on the service provider. The definitions cover ATMs that dispense cash, accept deposits, transfer money and facilitate other financial transactions, and list included services such as site selection, installation, maintenance, transaction processing, cash forecasting, replenishment, reconciliation and value-added services.

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