2007 (11) TMI 240

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.... the party has also filed his reply. The Revenue has proceeded against the appellants to raise demands for Service Tax in respect of installation and commissioning of ATMs under the category of 'Commissioning or Installation Services'. Another question before the Commissioner was whether the activities pertaining to Cash replenishment and Caretakers Services would also fall under the ambit of 'Business Auxiliary Services'. With regard to the second category, the assessee took the contention that this was brought under the Service Tax net from 1-5-2006 and they have been discharging the duty from this date onwards. Prior to this day, they were not composite contract for installation and commissioning of ATMs and therefore, the amount for tha....

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..... CST, Chennai - 2007 (8) S.T.R. 284 (Tri.-Chennai). Para 4 and 5 of the order are reproduced herein below. 4. After giving careful consideration to the submissions, we find that, though the arguments put forth by learned departmental representative. SDR are impressive, nevertheless, no judicial authority has been cited in support thereof. On the other hand, a plethora of judicial authorities have been cited by learned departmental representative. Counsel in support of his contention that, prior to 1-5-2006, indivisible service rendered by a person to his customer under a turnkey contract relating to ATMs was not to be taxed. The decision of the Tribunal in Widia GMBH v. CCE, Bangalore-III, 2006 (4) S.T.R. 309 (Tribunal-Bang.) appears to....