https://www.taxtmi.com/caselaws?id=346651 The Tribunal ruled that leasing ATMs did not fall under Banking and Other Financial Services for the period from 16.8.2002 to 31.10.2004. It was held that ATM-related services were specifically included in financial services only from 1.5.2006 onwards. Therefore, the demand for service tax on ATM services under Banking and Other Financial Services was deemed unsustainable, leading to the appeal being allowed with consequential relief. en-us Wed, 16 Aug 2017 00:00:00 +0530 Mon, 21 Aug 2017 08:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346651 The Tribunal ruled that leasing ATMs did not fall under Banking and Other Financial Services for the period from 16.8.2002 to 31.10.2004. It was held that ATM-related services were specifically included in financial services only from 1.5.2006 onwards. Therefore, the demand for service tax on ATM services under Banking and Other Financial Services was deemed unsustainable, leading to the appeal being allowed with consequential relief. Case-Laws Service Tax Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346651