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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
P. Dinesha, J, Vasa Seshagiri Rao, Technical Member
M/s. Trishaa Rose Garden Pvt. Ltd. – Appellant
Versus
Commissioner of GST and Central Excise – Respondent
| Table of Content |
|---|
| 1. classification of landscaping services under service tax. (Para 1 , 2) |
| 2. arguments for and against tax liability of the appellant. (Para 3 , 4 , 5) |
| 3. judicial observation on nature of services rendered. (Para 6) |
Per Mr. VASA SESHAGIRI RAO
This appeal has been filed by M/s. Trishaa Rose Garden, Coimbatore (hereinafter referred to as the appellant) assailing Order-in-Original No. CBE/ST/5/2015 - Commr. dated 31.03.2015, passed by the Commissioner of Central Excise & Service Tax, Coimbatore (hereinafter referred to as the impugned order).
2.1 The appellant is engaged in operating a plant nursery and in providing garden-related services such as landscaping, planting, horticultural operations and maintenance of gardens, parks, lawns, avenues and green belts for municipal authorities and corporate entities.
2.2 The appellant was registered under Service Tax for Interior Decorator Service, but did not obtain registration or discharge service tax under “Management, Maintenance or Repair Service”.
2.3 Based on intelligence gathered by the Preventive Unit, it was alleged that the activities undertaken by the appellant namely watering, trimming, pruning, mowing, weeding, pest co
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