Service Tax applicable or not

This query is : Resolved

aniket (Querist)
Follow

08 July 2009 A party providing the service of Gardening. whether it is covered under service tax. if yes under which head.?

CA.Hanumantha Reddy

CA.Hanumantha Reddy (Expert)
Follow

09 July 2009 Yes, it is taxable under Cleaning Activity services (Section 65(105)(zzzd) if it is in relation to commercial or industrial buildings and premises thereof; or factory, plant or machinery, tank or reservoir of such commercial.

aniket

aniket (Querist)
Follow

11 July 2009 If for residential premises

Upgrade to CAclubindia Pro. Subscribe Now!

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
Follow

12 July 2009 May not be liable in normal course. However examination under works contract entries maybe made.

SIDDHARTHA SANKAR ROY

SIDDHARTHA SANKAR ROY (Expert)
Follow

14 July 2009 If there is a contract for maintaining the garden over a period of time, it may be taxable under "Management Maintenance and Repair Service" as the definition include management of properties also.

Lanscape gardening is taxable under "Interior Decorator's Service"