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<h1>Appellate Tribunal overturns disallowance of service tax credit on landscaping services. Penalty on assessee set aside.</h1> The Appellate Tribunal CESTAT, Chennai allowed the appeal, overturning the disallowance of credit of service tax on landscaping services. The penalty ... Penalty- Credit of service tax has been disallowed on landscaping services on the ground that such services are not ‘input services’. In the light of the various decisions, held that- set aside the impugned order and allow the appeal. The Appellate Tribunal CESTAT, Chennai allowed the appeal regarding disallowance of credit of service tax on landscaping services, citing previous decisions in favor of the assessees. Penalty imposed on the assessees was also set aside.
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