Service tax on......?

whether development and maintenance of land scape is chargible to service tax.....?
if so please quote relevant provisions.....
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Quick Summary
This discussion explores whether the development and maintenance of landscapes are subject to service tax. It clarifies that GST is applicable if services are provided to non-government entities. However, services rendered to the State Government, Central Government, local authorities, or governmental authorities may be exempt under specific notifications.

What is your status of the GST registration
If the service is made to persons other than State Government, Central Government or a local Authority or a Governmental Authority is Taxable & GST will be applicable.

But if provided to Govt is Exempted by Notification 12/2027 CT (R)

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