As per Education guide of CBEC, horticulture is covered under the definition of agriculture. and agriculture is in negative list of service tax. therefore there is no service tax on horticulture. my question is that what is the definition/ scope of horticulture. how to determine whether this activity is horticulture or not.
Horticulture, itself is not defined under service tax. However, you can consider the general parlance for defining the scope.
Refer this link to know the meaning of horticulture and activity involved.
https://en.wikipedia.org/wiki/Horticulture
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