2024 (9) TMI 932

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..... sion horticulture activity - HELD THAT:- Having regard to the nature of activities and obligations to be performed by the appellant assessee, we find that the said activities do not come within the scope of the expression horticulture activity . The show cause notice dated 13.10.2010 was rightly issued as against the appellant herein - there are no. merit in the appeal - appeal dismissed. - HON& .....

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..... been amended with effect from 01.05.2006. For ease of reference, the said amendments are extracted as under : SECTION 65(64) 65. Definitions In this Chapter, unless the context otherwise Requires x x x (64) management, maintenance or repair means any service provided by (i) any person under a contract or an agreement; or (ii) a manufacturer or any person authorised by him, in relation to, (a) man .....

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..... ure activity . In the circumstances, the show cause notice dated 13.10.2010 was rightly issued as against the appellant herein. We do not find any merit in the appeal. Hence, the appeal stands dismissed. Pending application(s), if any, shall also stand disposed of. C.A. DIARY NO. 33406/2015 and C.A. DIARY NO. 33408/2015 Delay condoned. Following the order passed in Civil Appeal No.14118/2015, thes .....

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