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    <title>SERVICE TAX ON ATM OPERATIONS, MAINTENANCE</title>
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    <description>Service tax applies to automated teller machine operations, maintenance or management services provided by any person to another, including site selection, acquisition, installation, maintenance, transaction processing, cash forecasting, replenishment, reconciliation and value added services; outsourced providers are liable, while bank operated ATM functions and cardholder use are not taxable.</description>
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