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TMI Blog2018 (8) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... n activities and registered with the Service Tax Authorities under the heading 'Commercial or Industrial Construction Service'. Alleging that the appellant/assessee was liable to pay service tax for the period 2008-09 to 2010-11, a show cause notice was issued. The assessee disputed the liability relying on Section 65(64) of the Finance Act, 1994. It contended strenuously that the proviso to Section 65(24b) of the Finance Act, 1994 which excepted the agricultural and horticultural activities, had to be read as part of the exclusion of such activities in relation to any other service related work. The Commissioner after considering the appellant's contentions by order-in-original dated 31.09.2012 confirmed the show cause notice and held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be considered as maintenance or repair service. We are not in agreement with the proposition of the appellant in this regard. The appellants are managing and maintaining gardens and undertaking various activities. The activities are covered by Clause (a) and (b) of Section 65 (64) of the Finance Act, 1994, which talks about management of properties immovable or not and maintenance or repair of properties immovable or not. Considering the wide scope of tax entry, we find that the appellants shall be liable to tax for their activities of managing and maintaining gardens and horticultural activities with reference to such gardens." The assessee/appellant more or less reiterates its submissions with respect to the absence of any levy i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g specialised cleaning services such as disinfecting, exterminating or sterilising of objects or premises, of- (i) Commercial or industrial buildings and premises thereof; or (ii) Factory, plant or machinery, tank or reservoir of such commercial or industrial buildings and premises thereof, but does not include such services in relation to agriculture, horticulture, animal husbandry or dairying;" What the assessee/appellant is thus contending is that the parliamentary exclusion of service in relation to agricultural, horticultural, animal husbandry etc. carved out in respect of a distinct item or subject of levy (cleaning activity) ought to be read into as an exclusion of another entry altogether i.e. Section 65(64) of the Finance Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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