TaxTMI 
TaxTMI 
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
Service Tax on Horticulture Activities
23 Sep 2016 
9 Replies 
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Guest 
Taxability of horticulture services: gardening contracts treated as taxable services, with input credit and small-supplier conditions applying.
Horticulture and gardening services provided for consideration are taxable services not covered by the negative list or the cited exemption; they are treated as Gardening Service or Other Taxable Service and service tax must be charged subject to small provider thresholds. CENVAT credit is available where maintenance is required by environmental law (e.g., to prevent industrial pollution) but is not allowed for routine office garden maintenance. Some guidance materials suggest horticulture is agricultural, creating a noted inconsistency. (AI Summary)
Horticulture and gardening services provided for consideration are taxable services not covered by the negative list or the cited exemption; they are treated as Gardening Service or Other Taxable Service and service tax must be charged subject to small provider thresholds. CENVAT credit is available where maintenance is required by environmental law (e.g., to prevent industrial pollution) but is not allowed for routine office garden maintenance. Some guidance materials suggest horticulture is agricultural, creating a noted inconsistency. (AI Summary)