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2019 (3) TMI 1435 - AT - Service TaxClassification of services - Management, Maintenance and Repair Services or not - Respondent were undertaking activity of Plantation of trees, shrubs etc, Horticulture cleaning daily of garden and removal foe laves and unwanted vegetation, application of farm yard manure, application of fertilizers, edging of lawn, flower beds and weeding regularly, plant protection by using suitable insecticides and pesticides, pruning of trees when required - period involved is before 01.07.2012 and post 01.07.2012. Held that:- The definition of management, maintenance or repair Services nowhere leads to the inference that the activity of the Respondent falls under the above description of service. The property involve should either be movable or immovable property. Section 3 of the Transfer of Property Act, 1882 defines immovable property which says that immovable property does not include standing timber, growing crops and grass. Admittedly the activity of the appellant does not fall under the above category and the nature of activity as given supra is very much different - there is no reason to classify the activity under the impugned heading. The term “agriculture” is of wide compass and it covers horticulture which in turn cover the gardening also. In case of Puran Singh M Verma Vs. CIT the Hon’ble Gujarat High Court while interpreting the term “agriculture income” has held that if the basic operation such as cultivation of land weeding, watering, manuring etc are undertaken, the same would qualify under the term “agriculture”. In our view looking to the nature of activity performed by Respondent as described above since they have undertaken such operations hence their activity would fall under the definition of “Horticulture”. Thus, such activities undertaken by the Respondent would not fall under the definition of 'management, maintenance or repair service' - the activity undertaken by the Respondent since falling under the definition of 'Horticulture' which is part of agricultural activity only and not liable for any service tax - demand set aside - appeal dismissed - decided against Revenue.
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