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    <title>Service Tax on Grass Cutting / Vegetatin Clearance Services</title>
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    <description>Whether service tax applies to outsourced grass cutting and vegetation clearance depends on service classification and recipient status: if the recipient qualifies as Government certain exemptions may apply, but the cited exemptions for water and sewerage works do not directly cover vegetation clearance. Classification as manpower supply or pure labour (distinct from works contract) depends on control and contractual terms; if manpower supply is found and subject to reverse charge, the service receiver may be liable. Contract terms and the organisation&#039;s governmental status are determinative.</description>
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      <description>Whether service tax applies to outsourced grass cutting and vegetation clearance depends on service classification and recipient status: if the recipient qualifies as Government certain exemptions may apply, but the cited exemptions for water and sewerage works do not directly cover vegetation clearance. Classification as manpower supply or pure labour (distinct from works contract) depends on control and contractual terms; if manpower supply is found and subject to reverse charge, the service receiver may be liable. Contract terms and the organisation&#039;s governmental status are determinative.</description>
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