Yes

Landscaping and Lawn Care Services:

 

Taxable Services

• Planting, transplanting, relocating and removing indoor or outdoor plants
• Identifying, preventing or curing plant diseases
• Pruning, bracing, spraying, fertilizing and watering plants
• Planting, mowing, trimming and edging grass or other ground cover
• Planting and maintaining flower gardens
• Trimming, spraying, and maintaining trees

Thanks Ashish... can u pls give refrence where u seen these services... and likewise gardening is there seprate service for security-guard contract... pls give some refrence dear....

Check the link: 

https://www.servicetax.gov.in/st-profiles/interior-decortr.pdf

here the otherone:

https://www.servicetax.gov.in/st-profiles/security-agency.pdf

But now a days government has given a negative list of services which are not taxable . So should we not refer to that instead.

 

How come reibmursement of expenditure is a Service ?

I am a bit unclear on this.

 

Thanks

Ankit

Here is Negative list of service tax: https://taxguru.in/service-tax/service-tax-negative-list-services.html & https://www.cbec.gov.in/draft-circ/taxservices-negativelst.pdf No where Gardening & security-guard is in Negative list. So, they are taxable.

Upto now only the principal changes has been intimated, Dept. is yet to come up with the changes in procedures. Now as far as reimbursement is concerned, with reference to Rule 5 of the Service tax (Determination of Value) Rules, 2006, the tax implications are as same as was earlier. Reimbursements are not liable to service tax. Now when there is no existence of Section 65, then the question of classification does not arise. As per the amended law, the onus is that whether a particular activity is a service or not. In present case the activities which you have specified is a service and liable to service tax. Also as there is no abatement and no exemption provided on the services specified by you above, the earlier practice should be continued in future, till the Dept comes up with new set of regulations.

Ajit Sir,

Can i say now no service categories? if the activity is service simply apply service tax...we need not see under which service this service is taxable? pls clearify i am really confused...... whether we have to takerefrence of service tax categories and charge particular service under that category or else simply apply service tax...?

this thing i know as the rate of service tax is 12% for all so it doesnt matter...but still like reverse mechanism given...so if we know that particular service falls under which category i.e. whether under work contract or GTA ... then only we can apply the given proportion...

Pls suggest....

 

Firstly, let me make this clear that there are no classification of services, except for the services specified in the abatement notification, mega notification and negative list. Also as per the rules of interpretation whenever any specific is provided anywhere in an act or rules, then the said provisions will apply, or else general rules applies. Hence, for the purpose of availing abatement, exemptions and partial reverse charge mechanism there are a list of selected services but for the purpose of charging service tax there are no classifications. Hope it clears your doubt

Thank you Ajit sir.....

Ajit Sir.....

i have posted one more query on Manpower recruitment and supply agency service... pls suggest...

we are recipient of manpower supply service...

as now its covered by reverse mechanism we are also reuire to pay service tax..

1) Are we require to take seprate regist for it?

2)how much cenvat credit we can avail?

3)When we need to pay service tax.. at the time of bill booking or at the time of payment to party(Advance)

I would like to know about service tax on hotels and restaurants...

Please guide me based on latest amendments.

Also tell me regarding abatement % on same services..

 

Please help..

 

Regards

Darshak shah

Services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having (i) the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year, and (ii) a licence to serve alcoholic beverages, will not be liable to service tax. Service tax has to be charged on 70% of the value of the bill if the restaurant has the facility of providing air condition or a license to serve alcoholic drinks in the restaurants.

To Ajit Sir,

 

Sir that means if Air Condition is there but not licence to serve alcoholic beverages than service tax wont be applicable...

 

Am I right in interpretation?

 

Also let me know the service tax provision for Hotels providing rooms having more than 1000 Rs tariff per day...