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


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