https://www.taxtmi.com/caselaws?id=785035 Whether landscaping and garden-maintenance are taxable services - Held: contracts show periodic upkeep (not one-time creation); Section 65(64) read with 65(105)(zzg) (as amended) covers management, maintenance or repair of property, so the activities qualify as taxable "management, maintenance or repair service"; liability established. Whether services to municipal corporation are sovereign under Article 243W - Held: outsourcing to a private contractor does not impart sovereign character; statutory exemption covers services by government/local authority, not services rendered to them; services are taxable. Exemption pre/post 01.07/2012 - Held: no exemption pre-01.07.2012; post-01.07.2012 maintenance of urban parks is not "agriculture" and notifications do not extend exemption; no relief. Sale of goods (plants, manure, etc.) - Held: pure sales are outside service tax; value of goods must be segregated; remanded for verification and recomputation. SEZ claim - Held: no compliance with SEZ Act/Rules; exemption denied. Extended period, interest & penalties - Held: nondisclosure in statutory returns constituted suppression; extended period invocation, mandatory interest under Section 75 and penalties under Sections 77/78 sustainable; waiver under Section 80 denied. en-us Wed, 14 Jan 2026 00:00:00 +0530 Fri, 16 Jan 2026 08:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785035 Whether landscaping and garden-maintenance are taxable services - Held: contracts show periodic upkeep (not one-time creation); Section 65(64) read with 65(105)(zzg) (as amended) covers management, maintenance or repair of property, so the activities qualify as taxable "management, maintenance or repair service"; liability established. Whether services to municipal corporation are sovereign under Article 243W - Held: outsourcing to a private contractor does not impart sovereign character; statutory exemption covers services by government/local authority, not services rendered to them; services are taxable. Exemption pre/post 01.07/2012 - Held: no exemption pre-01.07.2012; post-01.07.2012 maintenance of urban parks is not "agriculture" and notifications do not extend exemption; no relief. Sale of goods (plants, manure, etc.) - Held: pure sales are outside service tax; value of goods must be segregated; remanded for verification and recomputation. SEZ claim - Held: no compliance with SEZ Act/Rules; exemption denied. Extended period, interest & penalties - Held: nondisclosure in statutory returns constituted suppression; extended period invocation, mandatory interest under Section 75 and penalties under Sections 77/78 sustainable; waiver under Section 80 denied. Case-Laws Service Tax Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785035