Automated teller machine operations, maintenance or management - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Automated teller machine operations, maintenance or management [ATM] (w.e.f. 1-5-2006 ) What is Taxable Service 65(105)(zzzk) Any service provided to be provided to any person, by any other person, in relation to automated teller machine operations, maintenance or management service, in any manner; Who is the receiver of service Any person Who is the provider of service Any person Who is liable to pay service tax Any person who is providing service Meaning of Automated Teller Machine - 65(9a) "automated teller machine" means an interactive automatic machine designed to dispense cash, accept deposit of cash, transfer money between bank accounts and facilitate other financial transactions; Meaning of Automated Teller Machine Operator, Maintenance or Management Service - 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; Comments: A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."