https://www.taxtmi.com/caselaws?id=30036 The Tribunal allowed the appeal in a case concerning the liability of Service Tax on the supply of ATMs. It held that the services provided before 1.5.2006, including commissioning and installation, were not subject to Service Tax as the specific definition of ATM services was introduced only from that date. The Tribunal emphasized that new service categories have prospective application, relying on precedent. Consequently, the appellants were not liable to pay Service Tax for the period preceding 1.5.2006, and the appeal was allowed, granting relief to the appellants. en-us Fri, 16 May 2008 00:00:00 +0530 Fri, 17 Oct 2008 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30036 The Tribunal allowed the appeal in a case concerning the liability of Service Tax on the supply of ATMs. It held that the services provided before 1.5.2006, including commissioning and installation, were not subject to Service Tax as the specific definition of ATM services was introduced only from that date. The Tribunal emphasized that new service categories have prospective application, relying on precedent. Consequently, the appellants were not liable to pay Service Tax for the period preceding 1.5.2006, and the appeal was allowed, granting relief to the appellants. Case-Laws Service Tax Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30036