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TMI Blog2008 (5) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... Peeran, Member (Judicial) Shri T.K. Jayaraman, Member (Technical) Shri K. Hariharan, CA for the Appellant. Shri R.P. Raheja, JCDR for the Respondent. JUDGMENT [Order Per T.K. Jayaraman Member (T)]- This appeal has been filed against Order-in-Original No. 64/2007 dated 07.06.2007 passed by the Commissioner of Service Tax, Bangalore Service Tax Commissionerate. 2. The learned Chartered Accountant Shri K. Hariharan appeared on behalf of the appellants and Shri R.P. Raheja, learned JCDR for the Revenue. 3. We heard both sides. 4. The learned Chartered Accountant informed the Bench that the appellants supplied Automatic Teller Machines (ATMs) for various clients for the period from July 2003 to March 2005. Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rged that none of the sub category mentioned under the "Business Auxiliary Services" is applicable for cash replenishment service and caretaker service. Further, the learned Chartered Accountant relied on the decision of the Chennai Bench in the case of Dyebolts Pvt. Ltd. Vs. Commissioner of Service Tax - 2008 (12) STT 346 (Chennai-CESTAT) wherein the same issue has been dealt with exhaustively by the Tribunal and it has been held categorically that prior to 1.5.2006, the subject matter of the case did not attract any of the taxable services. 5. On the other hand, the learned Joint Chief Departmental Representative (JCDR) contended that apart from the supply of the ATM as per the contract the appellants had to do the commissioning a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices." Section 65(105) (zzzk), for the purpose of ATM [operations, maintenance or management service], 'taxable service' means any service provided or to be provided to any person, by any other person, in relation to automated teller machine operations, maintenance or management service, in any manner." 6.1 On going through the definition of the automatic teller machine services, it is very clear that the service came into effect only with effect from 1.5.2006 and also the cash replenishment has also been included in the said services. The Tribunals have taken the view that once a particular service is introduced a separate category with effect from a particular date, then it will have only prospective effect and it cannot be said th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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