https://www.taxtmi.com/caselaws?id=786637 Horticulture and garden maintenance services-including watering, weeding, manuring, pruning and plant protection-are treated as agricultural activity and fall within the negative list exemption under Section 66D(d) read with the definition in Section 65B(3); accordingly demands on such turnover were disallowed as unsustainable and time-barred in absence of evidence of deliberate evasion. Separately, manpower supply services were assessed under the applicable partial valuation method, producing a residual tax liability which the appellant must pay with interest; however, penalties and invocation of the extended period were set aside for lack of proof of wilful suppression. en-us Mon, 16 Feb 2026 00:00:00 +0530 Tue, 17 Feb 2026 07:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786637 Horticulture and garden maintenance services-including watering, weeding, manuring, pruning and plant protection-are treated as agricultural activity and fall within the negative list exemption under Section 66D(d) read with the definition in Section 65B(3); accordingly demands on such turnover were disallowed as unsustainable and time-barred in absence of evidence of deliberate evasion. Separately, manpower supply services were assessed under the applicable partial valuation method, producing a residual tax liability which the appellant must pay with interest; however, penalties and invocation of the extended period were set aside for lack of proof of wilful suppression. Case-Laws Service Tax Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786637