2012 (10) TMI 32

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..... ory premises. Credit taken by the appellant of the service tax paid on these services has been denied on the ground that the same is not covered by the definition of input service – Held that:- Landscaping of factory or garden certainly would fall within the concept of modernization, renovation, repair, etc. of the office premises - concept of corporate social responsibility is also relevant. It i .....

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..... ant s factory premises. Credit taken by the appellant of the service tax paid on these services has been denied on the ground that the same is not covered by the definition of input service . Besides demand of service tax with interest, penalty equal to the service tax credit taken has also been imposed. 2. The learned counsel appearing for the appellant submitted that the issue is squarely co .....

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..... a part of the salary paid to the employees. Landscaping of factory or garden certainly would fall within the concept of modernization, renovation, repair, etc. of the office premises. At any rate, the credit rating of an industry is depended upon how the factory is maintained inside and outside the premises. The Environmental law expects the employer to keep the factory without contravening any o .....

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