9911796707
TMI Blog2016 (11) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... der the service tax net from 01.05.2006. The activity conducted by the respondent of erection of ATM maintenance thereof was sought to be taxed under the Management, Maintenance and Repair services for the earlier period holding that the ATM machine is also a machine. Cleaning services - Held that: - the cleaning activity undertaken by the respondent is in respect of soiled notes stuck in the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant. Shri M.H. Patil, Advocate for the Respondent. ORDER Per: M.V. Ravindran This appeal is filed by the Revenue against Order-in-Original No. 52/ST-II/WLH/2012 dated 04.05.2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on the operations undertaken by the respondent in respect of ATM. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax liability does not arise. The Adjudicating Authority after considering the factual position and evidence brought on record dropped the proceedings initiated by the show-cause notice in respect of demand of the service tax under the category of Management, Maintenance and Repair services. Aggrieved by such an order, revenue is before us. 4. We find from the records the Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent is providing only this service. 5. Secondly, the demand of the tax liability in the show-cause notice is also on the cleaning services holding that the respondent is providing cleaning services. On perusal of the records, we find that the cleaning activity undertaken by the respondent is in respect of soiled notes stuck in the machine, various other operations of the ATM machine and rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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