https://www.taxtmi.com/forum/issue?id=110949 Horticulture and gardening services provided for consideration are taxable services not covered by the negative list or the cited exemption; they are treated as Gardening Service or Other Taxable Service and service tax must be charged subject to small provider thresholds. CENVAT credit is available where maintenance is required by environmental law (e.g., to prevent industrial pollution) but is not allowed for routine office garden maintenance. Some guidance materials suggest horticulture is agricultural, creating a noted inconsistency. en-us Fri, 23 Sep 2016 12:36:25 +0530 Thu, 23 Jan 2025 15:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110949 Horticulture and gardening services provided for consideration are taxable services not covered by the negative list or the cited exemption; they are treated as Gardening Service or Other Taxable Service and service tax must be charged subject to small provider thresholds. CENVAT credit is available where maintenance is required by environmental law (e.g., to prevent industrial pollution) but is not allowed for routine office garden maintenance. Some guidance materials suggest horticulture is agricultural, creating a noted inconsistency. Discussion-Forum Service Tax Fri, 23 Sep 2016 12:36:25 +0530 https://www.taxtmi.com/forum/issue?id=110949