https://www.taxtmi.com/circulars?id=100 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. en-us Fri, 23 Jan 2004 00:00:00 +0530 Wed, 04 Jan 2012 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=100 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. Circulars Service Tax Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/circulars?id=100