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.

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

Gardening services are generally not taxable unless they primarily constitute repairs and maintenance, which may attract service tax.
Gardening activities like flower plantation, garden cleaning and upkeep are horticultural and generally not taxable under service tax entries. If the dominant obligation is cleaning or maintenance of immovable property rather than horticulture, the service may be classifiable as repairs and maintenance and attract service tax.