2008 (9) TMI 210 - AT - Service Tax

Service of Cash Replenishment in the ATM/Caretaker service - period from April, 2005 to December, 2005- demand under the category of Business Auxiliary Services - in assessee s own case for an earlier period it was held that cash replenishment and customs care came under the category of taxable service only w.e.f. 1-5-2006 - therefore, during the earlier period, the said services would not be liable for service tax following the ratio of the said decision, this appeal is allowed

Summary

The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant in a case involving Cash Replenishment and Caretaker services, stating that they were not liable for service tax during the period from April 2005 to December 2005. The decision was based on a previous ruling that these services became taxable only from 1-5-2006. The appeal was allowed with consequential relief.