https://www.taxtmi.com/caselaws?id=184494 The Tribunal found that the appellants had shown a prima facie case for waiver of pre-deposit and stay of recovery in respect of service tax and penalty on ATM-related commissioning or installation services. It noted that the demand arose from composite contracts with banks and that the taxability of indivisible turnkey ATM services during the relevant period was in dispute. Relying on authorities cited by the appellants, the Tribunal accepted that services of this nature were arguably not taxable in the manner alleged by the department before 1-5-2006, and granted interim protection pending final hearing. en-us Thu, 13 Dec 2007 00:00:00 +0530 Mon, 11 Jul 2016 11:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184494 The Tribunal found that the appellants had shown a prima facie case for waiver of pre-deposit and stay of recovery in respect of service tax and penalty on ATM-related commissioning or installation services. It noted that the demand arose from composite contracts with banks and that the taxability of indivisible turnkey ATM services during the relevant period was in dispute. Relying on authorities cited by the appellants, the Tribunal accepted that services of this nature were arguably not taxable in the manner alleged by the department before 1-5-2006, and granted interim protection pending final hearing. Case-Laws Service Tax Thu, 13 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184494