Login | Register Now | Contact Us   

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
Automated Teller Machine Services (ATM) [Sec 65(105)(zzzk)]
Effective upto 30th June, 2012
<A-B> <C-D> <E-H> <I-M> <N-R> <S-S> <T-Z>

Landmark Service Tax Judgment - Automated Teller Machine Services (ATM)

INTRODUCED: With Effect From 1st May 2006
Relevant Notifications / Circulars
Landmark Judgements
Accounting Code
Service Tax 00440346
Penalty 00441441

According to Section 65 (105) (zzzk), any service provided or to be provided; to any person, by any other person, in relation to automated teller machine operations, maintenance or management service, in any manner is a ‘taxable service’.

According to Section 65 (9b), “Automated teller machine operations, maintenance or management service” means any service provided in relation to automated teller machines and includes site selection, contracting of location, acquisition, financing, installation, certification, connection, maintenance, transaction processing, cash forecasting, replenishment, reconciliation and value-added services.

According to Section 65 (9a), “Automated teller machine” means an interactive automatic machine designed to dispense cash, accept deposits of cash, transfer money between bank accounts and facilitate other financial transactions. (Write above 65 9b)

Rolex Replica 

ATMs (Automated Teller Machines) may be owned by banks and other financial institutions who outsource a number of activities related to ATMs such as operations, maintenance or management of hardware and soft ware, cash replenishment etc. In other cases, there is comprehensive outsourcing of entire ATM related services. Such outsourced services are taxable under this category. Some of the specific areas of outsourcing are mentioned in the definition of ATM operations, maintenance or management 

Service Tax is not levied on use of ATM; therefore, the persons who are using ATM services are not charged Service Tax. The taxable service is operation, maintenance or management of ATM

Replica Watches 

(a)  Small service providers whose aggregate value of taxable services rendered in the previous year has not exceeded the limit of Rs. 10,00,000/-  (Service Tax Notification No. 8/2008-ST dated 01.03.2008)

(b)  Services provided to the United Nations or International Organisations

(c)  Services provided to Special Economic Zones (SEZ) units (including unit under construction) and SEZ developers

(d)  Services which are exported as per ‘Export of Services’ Rules

(e)  Services provided for official or personal use of foreign diplomatic missions and family members of diplomatic missions.

(f)  Services provided by Reserve Bank of India

(g)  Out of total value of service provided proportionate value of goods and material provided by the Service Provider

Service Tax CBEC Instruction Letter (File No. 334/4/2006-TRU) dated 28-02-2006
Diebold Systems (P) Ltd. Vs Commissioner of Service Tax, Chennai (STO 2007 CESTAT 1077)
<A-B> <C-D> <E-H> <I-M> <N-R> <S-S> <T-Z>



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).

    Pre-deposit ordered.





    Page copy protected against web site content infringement by Copyscape

    Home | Mission | Contact Us | Acknowledgements © 2009 Copyrights, All Rights Reserved. 
    Disclaimer Though all efforts have been made to reproduce the order and other contents correctly, the access and circulation is subject to the condition that EASY SERVICETAXONLINE DOT COM PRIVATE LIMITED is not responsible/liable for any loss or damage caused to anyone due to any mistake/error/omissions. Mr Certify site is constantly updated and any or all of the contents are liable to be modified, altered, deleted or replaced. EASY SERVICETAXONLINE DOT COM PRIVATE LIMITED is not responsible/liable for any loss or damage caused to anyone whether directly or indirectly  due to any modification , alteration, addition, deletion or replacement of any of the contents.

    Copyright: Reproduction of news articles, photos, or any other content in whole or in part in any form or medium without express written permission of  EASY SERVICETAXONLINE DOT COM PRIVATE LIMITED is prohibited.Do not copy contents of this site. All pages are protected by COPYSCAPE. Plagiarism will be detected by COPYSCAPE.