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of <h1>ATM Services Taxable Since 2006: Includes Maintenance, Installation, and More Under Service Tax Circular of August 2007.</h1> Automated teller machine (ATM) operations, maintenance, or management services were classified as taxable services effective May 1, 2006. These services include site selection, location contracting, acquisition, financing, installation, certification, connection, maintenance, transaction processing, cash forecasting, replenishment, and reconciliation. Any person providing such services is liable to pay service tax. The definition of an ATM includes machines designed for dispensing cash, accepting deposits, transferring money, and facilitating other financial transactions. A circular issued on August 23, 2007, supersedes previous clarifications on service tax technical issues, including service classification and exemptions.
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