https://www.taxtmi.com/caselaws?id=377414 Horticultural operations involving plantation, garden maintenance, pruning, manuring, watering, cleaning and plant protection are treated as cultivation-related agricultural activities. Before 1 July 2012, such work does not fall within management, maintenance or repair services because it concerns plants, shrubs, grass and gardens rather than maintenance or repair of property as contemplated by that taxable entry. From 1 July 2012, cultivation and tending of plants falls within agriculture and services relating to agriculture in the negative list, excluding the activities from service tax. Extended limitation is unavailable where the classification dispute is interpretative and there is no evidence of deliberate suppression or intent to evade tax. 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 involving plantation, garden maintenance, pruning, manuring, watering, cleaning and plant protection are treated as cultivation-related agricultural activities. Before 1 July 2012, such work does not fall within management, maintenance or repair services because it concerns plants, shrubs, grass and gardens rather than maintenance or repair of property as contemplated by that taxable entry. From 1 July 2012, cultivation and tending of plants falls within agriculture and services relating to agriculture in the negative list, excluding the activities from service tax. Extended limitation is unavailable where the classification dispute is interpretative and there is no evidence of deliberate suppression or intent to evade tax. Case-Laws Service Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377414