2025 (6) TMI 1590

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....e Commissioner of Service Tax, Bangalore. 2. Briefly the facts of the case are that whether the services provided by appellant to State Bank of India (SBI) for construction of ATM sites is classifiable under 'Construction Services/Commercial or Industrial Construction Services' as defined under Section 65(30)(a) for the period 10.09.2004 to 15.06.2005. The Commissioner in the impugned order based on the agreements entered into by the appellant held that the activity involved construction of a new building or a structure meant for commercial purpose, hence, rightly classifiable under 'Construction Services/Commercial or Industrial Construction Services' and accordingly invoking the extended period of limitation confirmed the demand of ser....

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....venue reiterated the findings of the Commissioner in the impugned order and submitted that the demand needs to be sustained. 5. Heard both sides. The Masters Solutions Agreement dated 19.04.2003 entered between the appellant and SBI is for supply, installation, commissioning and maintaining ATMs, site installation services and managed services. The appellant had also placed on record Assessment Order dated 23.03.2007 from the Department of Commercial Taxes, Government of Karnataka wherein it is clearly mentioned that it is a Works Contract Registration and also the invoices placed on record show that VAT has been discharged at the rate of 12.5%. The impugned order also takes note of the fact that the appellant had contested the levy on t....

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....ility of ATM supplied was the subject matter in the Dyebolt case cited supra and very elaborate findings have been given by the Chennai Tribunal to show that the said services cannot be subjected to Service Tax for the period prior to 1.5.2006. Respectfully following the ratio of the above decisions, we do not find any merit in the impugned order. Hence, we allow the appeal with consequential relief." 6. The present issue is for the period from October 2004 to May 2007. The Tribunal had categorically held that the service rendered by the appellant falls under 'Automatic Teller Machine Services' which came into effect only from 01.05.2006. However, the Revenue proceeded to demand service tax deeming the services to be 'construction servic....