https://www.taxtmi.com/forum/issue?id=430 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. en-us Tue, 24 Apr 2007 19:31:19 +0530 Thu, 23 Jan 2025 15:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=430 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. Discussion-Forum Service Tax Tue, 24 Apr 2007 19:31:19 +0530 https://www.taxtmi.com/forum/issue?id=430