Dear Sir,
Recently, one of my client have got a work order from a big refinery for removal of vegetation/ wild grass (uprooting) / Jungle / plants (cutting) etc and disposal thereof.
The said refinery is spread in a big and vast area, wherein, they have various plants, tanks for crude, tanks for finished goods etc.
After every rainy season, such vegetation / grass / plants etc. grow which may cause fire and ultimately a security risk to the refinery itself and therefore they have to be removed and disposed.
Kindly advice me whether the above service of removal and disposal of vegetation/ wild grass / Jungle / plants etc is liable to service tax? If yes, under which taxable category? If the said activity is not liable to service tax, some judicial backing for the same will be much appreciated.
Regards,
Dinesh Jain
CAclubindia
