Service tax leviable???

yes, applicable @ 14.5%

service of maintenance of plants, in a corporate by an agency which takes the responsibility of providing manure, replacing dead plants, etc. is a taxable service. It is not covered by the Negative List, Mega Exemption Notification & other Exemption Notifications

Can I use abatement??? What is procedure????

there is no abatement in my opinion

The contact is for body corporate and the subject of contract for is "Horticulture maintenance work at refinery." Pls let me know vat and service tax applicable.

Replied you, ST is applicable