https://www.taxtmi.com/forum/issue?id=109178 Tree plantation by a government authority to a business entity constitutes a taxable service categorized as horticulture, which falls outside the legal definition of agriculture and is not listed among exempted services or the Negative List; consequently it is subject to service tax. The specific reverse charge notification for services by government or local authorities does not cover this horticulture service, so reverse charge is inapplicable and the service provider must pay the service tax. en-us Wed, 16 Sep 2015 14:28:50 +0530 Thu, 23 Jan 2025 15:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109178 Tree plantation by a government authority to a business entity constitutes a taxable service categorized as horticulture, which falls outside the legal definition of agriculture and is not listed among exempted services or the Negative List; consequently it is subject to service tax. The specific reverse charge notification for services by government or local authorities does not cover this horticulture service, so reverse charge is inapplicable and the service provider must pay the service tax. Discussion-Forum Service Tax Wed, 16 Sep 2015 14:28:50 +0530 https://www.taxtmi.com/forum/issue?id=109178