Automated teller machine operations, maintenance or management

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..... 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 de .....

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..... rs 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 o .....

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