TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Horticulture & Landscaping Not Taxable under Service Tax Law</h1> <h3>Commissioner of Central Excise, Jaipur-I Versus ANS Constructions Ltd.</h3> Commissioner of Central Excise, Jaipur-I Versus ANS Constructions Ltd. - [2009] 23 STT 113 (NEW DELHI - CESTAT), 2010 (17) S.T.R. 549 (Tri. - Del) The Appellate Tribunal CESTAT, New Delhi, consisting of P.K. Das and M. Veeraiyan, members, heard an appeal filed by the Revenue against an order by the Commissioner (Appeals) that activities related to the maintenance of green belt and garden are not subject to service tax under the Finance Act, 1994. The dispute centered around whether the maintenance activities performed by the respondents fell within the definition of 'maintenance of immovable property' as per section 65(64) of the Act. The Revenue argued that the activities carried out by the respondents were taxable services as per a Board's Circular and the amended definition of 'maintenance and repair' from 16-6-2005. The respondents contended that their activities focused on horticulture and landscaping, which did not constitute maintenance of immovable property. The Tribunal examined the scope of work outlined in the contract and found that the respondents were primarily engaged in horticulture activities such as growing plants, trees, and grass, which were not considered maintenance of immovable property. The Commissioner (Appeals) had correctly ruled that no tax was due on such activities during the relevant period. Consequently, the Tribunal rejected the Revenue's appeal and upheld the Commissioner's order.
TaxTMI 