Clarification for the maintenance and repair services for Automated Teller Machines (ATMs) - Liability of service tax - Regarding

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..... es for Automated Teller Machines (ATMs) - Liability of service tax - Regarding The Board has received representations seeking clarification with regard to leviability of Service Tax in respect of maintenance repair of ATMs in terms of Notification no. 20/2003-ST dated 21.8.2003 . 2. The matter has been examined in the Board. It is clarified that computers are essentially data processing .....

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..... nce and repair does not fall under exemption Notification No.20/2003-ST, dated 21st August, 2003 . Accordingly such services are liable for service tax. 2. A suitable trade notice may be issued 4. Hindi version will follow. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - .....

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