HomeIndirect TaxesHorticulture Services Fall Under ‘Agriculture’ and Are Not Taxable: CESTAT

Horticulture Services Fall Under ‘Agriculture’ and Are Not Taxable: CESTAT

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, has set aside a major portion of the Service Tax demand of ₹6,65,529 raised against M/s Prasad Engineering, holding that horticulture services are not taxable under the Finance Act, 1994. The bench of R. Muralidhar (Judicial Member) however, upheld a limited tax liability of…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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