Horticulture and landscaping for green belt upkeep fell outside taxable maintenance of immovable property for the relevant period.

Horticulture and landscaping work for a green belt, including mowing, trimming, irrigation, planting and garden upkeep, was held outside the scope of taxable maintenance or repair of immovable property for the relevant period. The Tribunal reasoned that the contract was primarily for annual upkeep of grass, plants, shrubs and trees, which was essentially horticultural in nature. It also noted that the pre-1-5-2006 levy covered maintenance or management of immovable property, while the later amendment widened the scope to all property, and that horticulture was excluded from the relevant cleaning definition.

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Issues: Whether horticulture and landscaping activities undertaken for maintenance of a green belt, including mowing of lawns, trimming of shrubs, irrigation, planting, and related upkeep of grass and plants, amounted to taxable maintenance or repair of immovable property for the relevant period.

Analysis: The contract was for annual maintenance of a green belt and covered horticulture and landscaping. The work mainly consisted of cultivation, maintenance of grass, plants, shrubs and trees, along with garden upkeep. The Tribunal noted that the definition of maintenance or repair service, as applicable from 16-6-2005, covered maintenance or management of immovable property, but the later amendment from 1-5-2006 extended the levy to all properties. For the relevant period, the activities in question were essentially horticultural and were outside the scope of maintenance of immovable property. The Tribunal also noted that services in relation to horticulture stood excluded from the relevant definition of cleaning activity and that the assessee had already discharged tax on incidental civil, mechanical and electrical works.

Conclusion: The activities of horticulture and landscaping in the green belt were not taxable as maintenance of immovable property for the relevant period.

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