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.
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"