https://www.taxtmi.com/caselaws?id=758688 Activities performed by the appellant were treated as falling within the amended scope of "management, maintenance or repair" under the Finance Act, 1994, and therefore within the taxable service provisions in Sections 65(64) and 65(105)(zzg). On the nature of the obligations actually undertaken, the activities did not qualify as "horticulture activity" and could not be excluded from tax on that basis. The show cause notice was accordingly considered properly issued, and the challenge failed. en-us Tue, 10 Sep 2024 00:00:00 +0530 Mon, 28 Apr 2025 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758688 Activities performed by the appellant were treated as falling within the amended scope of "management, maintenance or repair" under the Finance Act, 1994, and therefore within the taxable service provisions in Sections 65(64) and 65(105)(zzg). On the nature of the obligations actually undertaken, the activities did not qualify as "horticulture activity" and could not be excluded from tax on that basis. The show cause notice was accordingly considered properly issued, and the challenge failed. Case-Laws Service Tax Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758688