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Landscaping Work

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(Querist)
05 April 2008 wether Landscaping work chargeble to service tax

if yes

can you give judgment
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S.Srinivasaraghavan

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S.Srinivasaraghavan (Expert)
07 April 2008 No need for any judgement etc. It is a straight inclusion. It is included under section 65(105) (q),Interior Decorator.
As per section 65(59), “Interior Decorator’’ means any person engaged, whether directly or indirectly, in the business of providing by way of advice, consultancy, technical assistance or in any other manner, services relating to planning, design or beautification of spaces whether man-made or otherwise and includes a landscape designer.

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