Tree Planting and Garden Maintenance Classified as Horticulture, Exempt from Service Tax Under Agricultural Activities.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of Horticulture service - activity of Plantation of trees, shrubs etc, Horticulture cleaning daily of garden and removal foe laves and unwanted vegetation - The activity is falling under the definition of 'Horticulture' which is part of agricultural activity only and not liable for any service tax....