Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Discussions Forum
Home Forum Service Tax This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

Service Tax on Horticulture Activities, Service Tax

Issue Id: - 110949
Dated: 23-9-2016
By:- Sanjay Vasava

Service Tax on Horticulture Activities


  • Contents

Dear Sir,

Please explain service tax on Horticulture activities.

We provide a contract to party for horticulture activities, They will maintain all green plants.

Please explain.

Thanks & Regards,

Sanjay Vasava

Posts / Replies

Showing Replies 1 to 9 of 9 Records

Page: 1


1 Dated: 23-9-2016
By:- MARIAPPAN GOVINDARAJAN

What are the activities to be undergone by you? Mega exemptions gives exemption to some activities relating to agriculture. Please go through the same.


2 Dated: 23-9-2016
By:- Sanjay Vasava

Dear Sir,

They are doing plantation/cleaning/water sprinkling/paring and other.

Please suggest, Which service tax category under covered horticulture work??

Thanks & Regards,

Sanjay Vasava


3 Dated: 23-9-2016
By:- MARIAPPAN GOVINDARAJAN

The normal provisions of service tax act and rules will be applicable in your case.


4 Dated: 23-9-2016
By:- Rajagopalan Ranganathan

Sir,

Horticultural services provided by a person to another person for consideration is not under Negative list or under Exemption Notification No. 25/2012-ST dated 20.6.2012 as amended. The service is to be treated as non-negative list services and service tax is payable at normal rate of 15%.


5 Dated: 23-9-2016
By:- YAGAY AND SUN

If such activities are being done then CENVAT credit is available as this is the requirement of Environmental Laws.

Gardening service

In ‘Sterlite Industries India Limited V. Commissioner of Central Excise, Madurai’ – 2015 (9) TMI 1399 - CESTAT CHENNAI the Tribunal held that the maintenance of plantation in the factory to prevent air pollution being necessity of law, CENVAT credit only on that output be allowed. If there is any maintenance of garden in the office premises that should not be allowed.


6 Dated: 24-9-2016
By:- Ganeshan Kalyani

The service provider will charge service tax on invoice provided his SSI limit exceeds.


7 Dated: 24-9-2016
By:- YAGAY AND SUN

Above services would fall under the taxable service of Gardening Services.


8 Dated: 24-9-2016
By:- Ganeshan Kalyani

Gardening service does not appear in 119 service list defined . Hence would fall under other taxable service.


9 Dated: 25-11-2016
By:- Parth Bhatt

http://www.cbec.gov.in/htdocs-servicetax/EducationGuide.pdf

On 45th page it suggests that Horticulture activity is agriculture activity. Experts may throw more light on this. It seemed contradicting in ds education guide.


Page: 1

Old Query - New Comments are closed.

Quick Updates:Latest Updates