Gardening and landscaping services treated as distinct from Interior Decorator Service, with pre-deposit waived and recovery stayed.

Gardening, horticulture, landscaping and beautification activities were treated as prima facie distinct from Interior Decorator Service, so the disputed service tax classification issue favoured the assessee at the interim stage. The tribunal also noted the time-bar challenge and found the case merited protection pending appeal, resulting in waiver of pre-deposit and stay of recovery until disposal of the appeal.

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Issues: Whether the activity of gardening and horticulture services such as planting of trees, garden plants and grassy lawns was, prima facie, classifiable as Interior Decorator Service, and whether waiver of pre-deposit and stay of recovery should be granted.

Analysis: The activity described as beautification of spaces, landscaping and gardening was treated as prima facie distinct from Interior Decorator Service. The challenge on time bar was also noticed. On the material before it, the case was viewed as having merit for the assessee at the interim stage.

Outcome: Waiver of pre-deposit was granted and recovery of the disputed service tax was stayed till disposal of the appeal.

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