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CGST Act IGST Act UTGST Act GST (Compensation to the States) Act Addendum to the GST Rate Schedule - 03.06.2017 101st Constitution Amendment Act, 2016 Addendum to the GST Rate Schedule - 18.05.2017 GST Compensation Cess Rates Decided in the GST Council Meeting held on 18.05.2017 Chapter Wise Rate wise GST Schedule - 03.06.2017 Chapter wise GST Rate Schedule for Goods Decided in the GST Council Meeting held on 18.05.2017 Revised Threshold for Composition Scheme - 11.06.2017 IGST Exemptions Approved by the GST Council - 11.06.2017 GST Rates Approved by the GST Council - 11.06.2017 Service Tax Exemptions in GST IGST Exemption, Concession List - 03.06.2017 Composition - Rules Valuation Rules ITC - Rules Invoice, Debit & Credit Notes - Rules Payment - Rules Refund - Rules Registration - Rules Return- Rules Transition Rules Proposed CTD Document Accounts and Record Rules GST rate Schedule for Services Decisions Taken by the GST Council in the 16th Meeting - 11.06.2017 List of Services under Reverse Charge Classification Scheme for Services Under GST
Landmark Service Tax Judgment - Automated Teller Machine Services (ATM)

Taxable Services - Automated Teller Machine Services (ATM)

Case Laws Related

  • 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).

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