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2018 (2) TMI 1446 - AT - Service TaxRefund of service tax paid - input services - gardening services - Held that: - in the permission granted by the Pollution control Board to appellant, there is no clause which requires the appellant to maintain a green belt of approximately 33% of the area for which they have sought permission for construction of Research and Development facility - refund allowed. Fencing of the land leased out by the appellant - Held that: - the lower authorities were correct in coming to a conclusion that these services which were rendered by the service providers could not be correlated with the export of services of the appellant - Before the Tribunal also they are unable to correlate the said services rendered with export services from the appellant's premises - refund cannot be allowed. Appeal allowed in part.
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