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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Classification of Horticulture service - activity of Plantation ...


Tree Planting and Garden Maintenance Classified as Horticulture, Exempt from Service Tax Under Agricultural Activities.

March 29, 2019

Case Laws     Service Tax     AT

Classification of Horticulture service - activity of Plantation of trees, shrubs etc, Horticulture cleaning daily of garden and removal foe laves and unwanted vegetation - The activity is falling under the definition of 'Horticulture' which is part of agricultural activity only and not liable for any service tax

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