https://www.taxtmi.com/caselaws?id=773477 CESTAT Bangalore held that appellant's services to SBI for ATM site construction from October 2004 to May 2007 were not liable to service tax. The Tribunal classified these services under 'Automatic Teller Machine Services' effective from 01.05.2006, not construction services. Following SC precedent in CCE & Cus., Kerala vs. L & T Ltd., all works contract services prior to 01.06.2007 are exempt from service tax. The demand was set aside and appeal allowed. en-us Mon, 28 Apr 2025 00:00:00 +0530 Mon, 23 Jun 2025 11:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773477 CESTAT Bangalore held that appellant's services to SBI for ATM site construction from October 2004 to May 2007 were not liable to service tax. The Tribunal classified these services under 'Automatic Teller Machine Services' effective from 01.05.2006, not construction services. Following SC precedent in CCE & Cus., Kerala vs. L & T Ltd., all works contract services prior to 01.06.2007 are exempt from service tax. The demand was set aside and appeal allowed. Case-Laws Service Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773477