https://www.taxtmi.com/caselaws?id=382242 The Appellate Tribunal upheld the Commissioner's decision to exclude the activity from service tax, considering it as horticulture based on the contract details and the clarification by the Central Board of Excise and Customs. The revenue's appeal lacked new grounds and merely repeated issues already adjudicated, leading to the rejection of the appeal. The Tribunal affirmed the exclusion of the activity from service tax, disposing of the cross objection in line with the main appeal decision. en-us Tue, 20 Nov 2018 00:00:00 +0530 Fri, 28 Jun 2019 07:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382242 The Appellate Tribunal upheld the Commissioner's decision to exclude the activity from service tax, considering it as horticulture based on the contract details and the clarification by the Central Board of Excise and Customs. The revenue's appeal lacked new grounds and merely repeated issues already adjudicated, leading to the rejection of the appeal. The Tribunal affirmed the exclusion of the activity from service tax, disposing of the cross objection in line with the main appeal decision. Case-Laws Service Tax Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382242