https://www.taxtmi.com/caselaws?id=377414 Horticultural operations such as plantation, garden maintenance, pruning, manuring, watering and cleaning were treated as agricultural in character and, for the period before 01.07.2012, were not covered by management, maintenance or repair services because they did not amount to maintenance or repair of property. For the period on and after 01.07.2012, the same activities fell within services relating to agriculture under the negative list, as horticulture was treated as part of agriculture. The note also states that extended limitation was not justified absent deliberate suppression or intent to evade tax, so the demand was barred to that extent. en-us Mon, 25 Mar 2019 00:00:00 +0530 Thu, 21 Nov 2019 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377414 Horticultural operations such as plantation, garden maintenance, pruning, manuring, watering and cleaning were treated as agricultural in character and, for the period before 01.07.2012, were not covered by management, maintenance or repair services because they did not amount to maintenance or repair of property. For the period on and after 01.07.2012, the same activities fell within services relating to agriculture under the negative list, as horticulture was treated as part of agriculture. The note also states that extended limitation was not justified absent deliberate suppression or intent to evade tax, so the demand was barred to that extent. Case-Laws Service Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377414