2015 (12) TMI 272

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..... equires planting of the trees and maintenance thereof to prevent pollution, claim of the respondent as to the service tax paid for such maintenance to make it eligible is undeniable. - Decided against Revenue. - ST/00420/2010 - Final Order No. 40893/2015 - Dated:- 9-7-2015 - D N Panda, Member (J), J. For the Appellant : Mr L Paneerselvan, AC (AR) For the Respondent : Mr Raghavan Rama .....

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..... espondent submits that in the reply to the show-cause notice, it was specifically brought to the notice of the authorities below that Pollution Control Board required trees to be planted to prevent pollution. That required service of contractor which suffered service tax. But the authorities did not pay any regard to such material fact to record the same. Mechanically recording that maintenance of .....

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