Service tax applicability - flowers plantation, garden cleaning and maintaining services

[Vijay Chitte]

Person providing a gardening activities to us, like flowers plantation, garden cleaning and maintaining services etc. is taxable? if yes, Under which category?

[Madhukar N Hiregange]

It appears to be more a hoticultural activity and if so then there is no entry to cover the same. The fact that there maybe some amount of maitnenacne of immovable property ( cleaning) may not be rleavnt if it is not the essentail activity. If cleaning is essential and domiantn then under repairs and mainteacne possible.

[Guest]

Person providing a gardenining service would not be covered under any of the taxable services. This was also held in the decision of CCE, Pune Vs Jayashree suraksha Rakshak Sahakari Sanstha Maryadit (2007) CESTAT, Mumbai.

AI Summary

Debate Over Service Tax Applicability on Gardening and Maintenance Services; Ambiguity in Tax Categorization Highlighted A query was raised regarding the applicability of service tax on services related to flower plantation, garden cleaning, and maintenance. One respondent suggested these activities are primarily horticultural and might not fall under any taxable category unless cleaning is the dominant activity, which could classify it under repairs and maintenance. Another respondent agreed, citing a legal decision indicating that gardening services are not covered under taxable services. The discussion highlighted the ambiguity in categorizing such services for tax purposes.