Service Tax on Horticulture Activities

[Sanjay Vasava]

Dear Sir,

Please explain service tax on Horticulture activities.

We provide a contract to party for horticulture activities, They will maintain all green plants.

Please explain.

Thanks & Regards,

Sanjay Vasava

AI Summary

Horticulture Services Subject to 15% Service Tax; Not Listed in Exemption Notification No. 25/2012-ST A discussion on a forum addressed the applicability of service tax on horticulture activities. The initial query sought clarification on whether horticulture services, such as plantation and maintenance, are taxable. Responses highlighted that these services are not included in the Negative List or Exemption Notification No. 25/2012-ST, implying that the standard service tax rate of 15% applies. Some contributors mentioned the availability of CENVAT credit for activities required by environmental laws. The discussion also referenced a tribunal decision and noted that gardening services might not be explicitly listed but are considered taxable under other service categories.