https://www.taxtmi.com/caselaws?id=327394 The Tribunal set aside the Service Tax liability for services related to Automated Teller Machines (ATMs) before 01.05.2006 but upheld the liability for Goods Transport Agency services involving ATM movement. Penalties under Section 76, 77, and 78 of the Finance Act, 1994 were dismissed due to the Service Tax liability decision. The main appellant's appeal was partially allowed on merits, and the Revenue's appeal to enhance penalties was rejected. en-us Thu, 03 Mar 2016 00:00:00 +0530 Sat, 17 Mar 2018 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327394 The Tribunal set aside the Service Tax liability for services related to Automated Teller Machines (ATMs) before 01.05.2006 but upheld the liability for Goods Transport Agency services involving ATM movement. Penalties under Section 76, 77, and 78 of the Finance Act, 1994 were dismissed due to the Service Tax liability decision. The main appellant's appeal was partially allowed on merits, and the Revenue's appeal to enhance penalties was rejected. Case-Laws Service Tax Thu, 03 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327394