https://www.taxtmi.com/caselaws?id=33043 Cash replenishment and ATM caretaker services rendered from April 2005 to December 2005 were held not taxable under Business Auxiliary Services because the same Bench had already ruled in the assessee's own case that such services became taxable only from 1 May 2006. As the services in dispute were provided before that effective date, they did not attract service tax for the relevant period, and consequential relief followed. en-us Thu, 25 Sep 2008 00:00:00 +0530 Sun, 19 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33043 Cash replenishment and ATM caretaker services rendered from April 2005 to December 2005 were held not taxable under Business Auxiliary Services because the same Bench had already ruled in the assessee's own case that such services became taxable only from 1 May 2006. As the services in dispute were provided before that effective date, they did not attract service tax for the relevant period, and consequential relief followed. Case-Laws Service Tax Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33043