applicability of Service Tax on Horticultural Work

This query is : Resolved 

26 November 2009 whether service tax is applicable on horticultural work or not if applicable the liability is goes to service provider or receiver

26 November 2009 As to my mind under the Cleaning Activity service, Services in relation to the Agriculture, horiculture, & dairying is not subject to service tax. As regard liability of service tax , it is alwayse of service provider excluding certain exceptions



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