https://www.taxtmi.com/caselaws?id=334180 The Tribunal rejected the Revenue's appeal regarding service tax liability on ATM operations. It was determined that the respondent was not liable for service tax under Management, Maintenance, and Repair services for the specified periods, as the tax liability for ATM operations was introduced from 01.05.2006. Additionally, the cleaning services provided were specifically for the ATM machine itself, leading to the dismissal of tax liability on cleaning services. The Tribunal upheld the decision of the Adjudicating Authority, concluding that the Revenue's appeal lacked merit based on legal principles and the nature of services provided. en-us Tue, 12 Jul 2016 00:00:00 +0530 Wed, 11 Jan 2017 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334180 The Tribunal rejected the Revenue's appeal regarding service tax liability on ATM operations. It was determined that the respondent was not liable for service tax under Management, Maintenance, and Repair services for the specified periods, as the tax liability for ATM operations was introduced from 01.05.2006. Additionally, the cleaning services provided were specifically for the ATM machine itself, leading to the dismissal of tax liability on cleaning services. The Tribunal upheld the decision of the Adjudicating Authority, concluding that the Revenue's appeal lacked merit based on legal principles and the nature of services provided. Case-Laws Service Tax Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334180