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TMI Blog2010 (1) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... eal being devoid of merit is dismissed. - 52 OF 2009 - - - Dated:- 18-1-2010 - K.S. RATHORE AND R.C. GANDHI, JJ. 1. This Excise Appeal has been referred against the order dated 25-6-2009 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi, whereby the appeal of the appellant against the order of the Commissioner (Appeals) has been dismissed. 2. Brief facts are that the respondent entered into a contract of Enrolment of green belt maintenance with M/s. Chambal Fertilizers and Chemicals Ltd. (CFCL). The scope of the contract was, horticulture and landscaping. By virtue of show-cause notice dated 8-5-2006, proposed demand of tax was made for a sum of Rs. 21,72,600 pertaining to the period 16-6-2005 to 28-6-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported the findings of the Commissioner (Appeals), submitting that horticulture and landscaping activities do not come within the ambit of immovable property. The respondent has already paid tax for the construction and cleaning of underground/opening ground water channel and repair and maintenance of civil, mechanical and electric fixtures in the green belt. His submission is that cleaning activity has been defined under section 65(24b) of the Finance Act which includes service in relation to agriculture and horticulture. The dispute raised by the parties is with regard to the interpretation of the horticulture and landscaping and cleaning activity in terms of clause (64) of section 65 of the Finance Act. The definition of maintenance or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents paid the tax on construction work and park. It is seen that services in relation to agriculture, horticulture, animal husbandry or dairy were excluded from the definition of cleaning activity under section 65(24b) of the Act. So, the horticulture activity is outside of cleaning activity a separate activity. As per section 3 of Transfer of Property Act, 1982 immovable property does not include the standing timber, growing crops or grass. It is noticed that by amendment of section 65(64) with effect from 1-5-2006, service tax is leviable on maintenance of all properties (whether immovable or not). The respondents were engaged for activities of growing of grass, plants, trees or fruits, vegetable, regular mowing of lawns, prun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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