TMI Blog2009 (6) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... or mechanical work in relation to maintenance of park and green belt. Board’s Circular dated 27.07.2005 refers to maintenance of civil/electrical and construction work of park and green belt and not maintenance of grass, plants, trees or shrubs. Held that- there is no interfere with the order of Commissioner (Appeals), appeal filed by revenue is rejected. - ST/421 OF 2007 - ST/253 OF 2009 - Dated:- 25-6-2009 - P.K. DAS, JUDICIAL MEMBER AND M. VEERAIYAN, TECHNICAL MEMBER S.R. Meena for the Appellant. Sameer Jain for the Respondent. ORDER P.K. Das, Judicial Member - Revenue filed this appeal against Order of the Commissioner (Appeals) whereby adjudication order was set aside and it has been held that the activities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service provided by in relation to maintenance or management of immovable property. He submits that as per Board's Circular No. B-1/6/2005-TRU, dated 26-7-2005 the activities carried out by the respondents are taxable service. He also submits that maintenance of plant, grass and other fixtures like lights and walkway in the park and garden would come under the scope of maintenance of immovable property with effect from 16-6-2005. He submits that Adjudication Order may be restored and impugned order be set aside. 4. Learned Advocate on behalf of the respondents reiterates the findings of the Commissioner (Appeals). He submits that it is revealed from the contract that the appellants merely undertook horticulture and landscaping activity, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t "management, maintenance or repair" of all properties (whether immovable or not) is included. 6. On perusal of Work Order dated 30-6-2003, we find that the respondents entered into "Annual maintenance contract of Green Belt Maintenance in CFCL Garden". The scope of work would be briefly, as under:— "GREEN BELT MAINTENANCE IN CFCL 1. Horticulture and Landscaping. (a) Regular mowing of Lawns, cutting of grass in the landscaping areas of Green Belt. (b) Pruning Trimming of Shrubs, Ground Covers and Trees. (c) Periodical cleaning, removing and disposal of unwanted vegetation. (d) Regular irrigation of the plantation in entire Green Belt. (e) Regular repair, maintenance and cleaning of underground/above ground. (f) Replacem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tic look of the area, Chambal has taken up extensive tree plantation to develop complex. Over 0.2 million trees and shrubs cover an area of 438 acres, with species of birds including migratory one that can be spotted within the Complex. 7. It is seen that the respondents are cultivating as well as landscaping the CFCL garden and the works of repair and maintenance of civil, mechanical and electrical are incidental thereto. It is contended by the learned Advocate that respondent paid tax in such incidental works. The main contention of the respondents is that the activity of horticulture which deals with growing of grass, flowering and plant are not act of maintenance of immovable property. The original authority observed that maintenance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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