Service tax on Garden maintainence

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This query is : Resolved

Krunal Champaneria (Querist)

14 March 2008 IS Garden maintainece contract chargeble to service tax ?

IF yes
under which service ?

IF contract received from the govt.?

Dayal

Dayal (Expert)

15 March 2008 Yes it is covered under Manpower consultancy charges as the service provider deputes personnel to carry out the work.

Otherwise Gardening as a service is not covered under service tax.

It is the activity which is carried out by support of persons is subject to service tax.

There is no exemption as such, as only services provided to RBI is exempt and nothing beyond this.

Vijay Chitte

Vijay Chitte (Expert)

15 March 2008 Yes, The service can come under management, maintenance or repairs services. As per section 65(105)(zzg), any service provided or to be provided to a customer, by any person in relation to management, maintenance or repair, is a ˜taxable service [The words management were
inserted by Finance Act, 2006 w.e.f. 1-5-2006]. As per section 65(64), management, maintenance or repair means any service provided by (i) any person under a contract or an agreement; or (ii) a
manufacturer or any person authorised by him, - in relation to, (a) management of properties, whether immovable or not (b) maintenance or repair of properties whether immovable or not; or (c) maintenance or repair including reconditioning or restoration, or servicing of any goods or equipment,
excluding motor vehicle. Explanation For the removal of doubts, it is hereby declared that for the purposes of this clause, goods includes computer software. [The explanation has been inserted by Finance Act, 2007].

If service provide to govt. it is also liable to service tax.

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