2024 (9) TMI 932 - SCH - Service Tax

Landscaping Services Classified as Taxable Under Finance Act Provisions, Appeal Rejected

SC dismissed civil appeal, ruling that appellant's activities did not constitute 'horticulture activity' and were correctly covered under Finance Act, ... Taxability - scope of the expression “horticulture activity” - HELD THAT:- Having regard to the nature of activities and obligations to be performed by the appellant assessee, we find that the said activities do not come within the scope of the expression “horticulture activity”. The show cause notice dated 13.10.2010 was rightly issued as against the appellant herein - there are no. merit in the appeal - appeal dismissed. The Supreme Court dismissed Civil Appeal No. 14118 of 2015, stating that the appellant's activities did not fall under 'horticulture activity' and were within the scope of Sections 65(64) and 65(105)(zzg) of the Finance Act, 1994. The show cause notice issued against the appellant was deemed appropriate. The appeal was found to lack merit, and all pending applications were disposed of. Additionally, C.A. Diary No. 33406/2015 and C.A. Diary No. 33408/2015 were also dismissed following the same order.