STO 2007 CESTAT 1077
Work Contract : Commissioning of ATM : Incidental activity of installation and commissioning of ATMs is not chargeable to service tax in addition to levy of sales tax on the subject matter of the works contracts. Works contract could not be vivisected for a part of it to be subjected to taxation. Charging provisions are to be found in the statute itself and, where there is none in the statute, they cannot be supplemented by Notifications. |
STO 2006 CESTAT 863
Service Tax: Banking and other Financial Services: Scope and liability: The leasing of ATM fell within the definition of "banking and other financial services" given under Section 65(11) of the Finance Act, 1994 during the period of dispute. The appellants had applied for registration and obtained, on their own accord, from the department for the said services. It was only towards the end of the period of dispute that they applied for de-registration. Thus, for the period of dispute, the appellants were liable to pay tax to the exchequer in respect of the services for which they were registered with the department.(Para 2).
Pre-deposit ordered.
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