https://www.taxtmi.com/caselaws?id=75789 Horticulture and landscaping work for a green belt, including mowing, trimming, irrigation, planting and garden upkeep, was held outside the scope of taxable maintenance or repair of immovable property for the relevant period. The Tribunal reasoned that the contract was primarily for annual upkeep of grass, plants, shrubs and trees, which was essentially horticultural in nature. It also noted that the pre-1-5-2006 levy covered maintenance or management of immovable property, while the later amendment widened the scope to all property, and that horticulture was excluded from the relevant cleaning definition. en-us Thu, 25 Jun 2009 00:00:00 +0530 Fri, 26 Apr 2013 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75789 Horticulture and landscaping work for a green belt, including mowing, trimming, irrigation, planting and garden upkeep, was held outside the scope of taxable maintenance or repair of immovable property for the relevant period. The Tribunal reasoned that the contract was primarily for annual upkeep of grass, plants, shrubs and trees, which was essentially horticultural in nature. It also noted that the pre-1-5-2006 levy covered maintenance or management of immovable property, while the later amendment widened the scope to all property, and that horticulture was excluded from the relevant cleaning definition. Case-Laws Service Tax Thu, 25 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75789