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Service tax on horticulture

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23 August 2014 As per Education guide of CBEC, horticulture is covered under the definition of agriculture. and agriculture is in negative list of service tax. therefore there is no service tax on horticulture.
my question is that what is the definition/ scope of horticulture. how to determine whether this activity is horticulture or not.

23 August 2014 you can take the dictionery meaning of horticulture



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