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TMI Blog2007 (12) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Applicant : N. Venkatraman, M.V. Raman and M.N. Bharathi For the Petitioner : Smt. R. Bhagyadevi ORDER P.G. Chacko, Judicial Member. - The lower authority has demanded a total amount of service tax of over ₹ 7.6 crores from the appellants for the period July 2003 to July 2005 in respect of what has been held to be 'Commissioning or Installation Service'. It has also imposed a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Notification, learned Commissioner rejected the appellants' plea that, as the above contracts were indivisible into specific components, no service tax was leviable on any part of the gross amount collected from the customer. 3. Learned Senior Advocate has cited case law in support of the said plea of the appellants. It is also submitted that services relating to ATMs became taxable for the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that such a levy cannot be resisted on the premise that ATMs got covered under the service tax net only from 1-5-2006. According to learned SDR, these equipments were very much covered by the expression "machinery" or "equipment" occurring in the definition of "commissioning or installation" prior to the said date. 4. After giving careful consideration to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services. The Tribunal found the service in question to be of this category and held that the same was not taxable as 'Consulting Engineer's Service' prior to the date on which the former was introduced under the Finance Act, 1994. In the said case, the Tribunal followed its earlier decision in Daelim Industrial Co. v. CCE [1994-2006] STT 438 (New Delhi - CESTAT) affirmed by the Supreme Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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