https://www.taxtmi.com/caselaws?id=209448 The Tribunal upheld the Commissioner (Appeals) order on JCB-related services but set aside the order on landscaping activities, restoring the original authority's decision. The Tribunal found that activities in the compost yard were related to the manufacturing process, crucial for waste treatment. However, regarding landscaping services, it differentiated between planting trees as per TNPCB norms and undertaking landscaping services, ultimately siding with the department's appeal. The penalty imposed was not reinstated. en-us Wed, 23 Feb 2011 00:00:00 +0530 Fri, 19 Jul 2013 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209448 The Tribunal upheld the Commissioner (Appeals) order on JCB-related services but set aside the order on landscaping activities, restoring the original authority's decision. The Tribunal found that activities in the compost yard were related to the manufacturing process, crucial for waste treatment. However, regarding landscaping services, it differentiated between planting trees as per TNPCB norms and undertaking landscaping services, ultimately siding with the department's appeal. The penalty imposed was not reinstated. Case-Laws Service Tax Wed, 23 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209448