2012 (10) TMI 32

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..... venue   [Order per: P.G Chacko ]. According to the agreement entered into by the appellant with M/s. Green Door, the latter is responsible for watering of lawns, bougainvilleas, creepers, shrubberies and shadow trees, keeping them neat by regular planting and replanting and trimming and pruning etc. inside of appellant s factory premises. Credit taken by the appellant of the service tax pa .....

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..... ned in the definition is only illustrative in nature. Activities relating to business and any services rendered in connection there with, would form part of the input services. The medical benefits extended to the employees, insurance policy to cover the risk of accidents to the vehicle as well as the person, certainly would be a part of the salary paid to the employees. Landscaping of factory or .....

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..... e assessee is entitled to the benefit thereof. In that view of the matter, we do not see any infirmity in the order passed by the Tribunal. Accordingly, the substantial questions of law framed in this appeal are answered in favour of the assessee and against the revenue. The appeal is dismissed.   From the observations reproduced above, it is seen that the decision covers the issue before me .....

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