Clarification for the maintenance and repair services for Automated Teller Machines (ATMs) - Liability of service tax - Regarding

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.... Machines (ATMs) - Liability of service tax - Regarding The Board has received representations seeking clarification with regard to leviability of Service Tax in respect of maintenance & repair of ATMs in terms of Notification no. 20/2003-ST dated 21.8.2003. 2. The matter has been examined in the Board. It is clarified that computers are essentially data processing machines and their function i....