https://www.taxtmi.com/article/detailed?id=6456 Planting trees performed for a government authority is neither listed in the Negative List nor covered by the Mega Exemption Notification, and therefore currently falls within the residual "Other Than Negative List" taxable category; the author contends that planting is horticultural/agricultural in nature and urges insertion of planting or horticulture into the Negative List or exemption schedule to prevent service tax liability, show-cause notices and litigation. en-us Thu, 24 Sep 2015 13:37:56 +0530 Thu, 24 Sep 2015 13:37:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6456 Planting trees performed for a government authority is neither listed in the Negative List nor covered by the Mega Exemption Notification, and therefore currently falls within the residual "Other Than Negative List" taxable category; the author contends that planting is horticultural/agricultural in nature and urges insertion of planting or horticulture into the Negative List or exemption schedule to prevent service tax liability, show-cause notices and litigation. Articles Service Tax Thu, 24 Sep 2015 13:37:56 +0530 https://www.taxtmi.com/article/detailed?id=6456