TMI BlogService Tax on Horticulture ActivitiesX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - Reply By MARIAPPAN GOVINDARAJAN - The Reply = What are the activities to be undergone by you? Mega exemptions gives exemption to some activities relating to agriculture. Please ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... go through the same. - Reply By Sanjay Vasava - The Reply = 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 - Reply By MARIAPPAN GOVINDARAJAN - The Reply = The normal provisions of service tax act and rules will be applicable in your case. - Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply By Rajagopalan Ranganathan - The Reply = 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%. - Reply By YAGAY AND SUN - The Reply = If such act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivities 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be allowed. If there is any maintenance of garden in the office premises that should not be allowed. - Reply By Ganeshan Kalyani - The Reply = The service provider will charge service tax on invoice provided his SSI limit exceeds. - Reply By YAGAY AND SUN - The Reply = Above services would fall under the taxable service of Gardening Services. - Reply By Ganeshan Kalyani - The Reply = Gar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dening service does not appear in 119 service list defined . Hence would fall under other taxable service. - Reply By Parth Bhatt - The Reply = 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. - Service Tax on Horticultur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Activities - Query Started By: - Sanjay Vasava Dated:- 23-9-2016 Service Tax - Got 9 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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