2008 (5) TMI 27

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....half of the appellants and Shri R.P. Raheja, learned JCDR for the Revenue. 3. We heard both sides. 4. The learned Chartered Accountant informed the Bench that the appellants supplied Automatic Teller Machines (ATMs) for various clients for the period from July 2003 to March 2005. Revenue proceeded against the appellants on the ground that they had not paid the Service Tax on the amounts collected by them in respect of Commissioning or Installation services for the above mentioned period. Further, show cause notice was proposed recovery of Service Tax not paid under the "Business Auxiliary Services". According to the Revenue, the appellants rendered the cash replenishment services and caretaker services for the above period and these would....

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.... 1.5.2006, the subject matter of the case did not attract any of the taxable services. 5. On the other hand, the learned Joint Chief Departmental Representative (JCDR) contended that apart from the supply of the ATM as per the contract the appellants had to do the commissioning and installation of these ATMs. It definitely falls under the category of Commissioning and Installation Services even prior to 1.5.2006. Therefore, he stated that the appellants are liable to pay the Service Tax. 5.1 As regards the valuation of the amount chargeable to Service Tax, the learned JCDR pointed out that the appellant import the ATMs and then later they supply the same to their buyers. The difference between the price charged by the appellant to their c....