2026-VIL-299-CESTAT-KOL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Exemption from Service Tax on Horticulture Services - The appellant was engaged in providing horticulture services such as upkeep of gardens by watering, sweeping, fertilization, spraying of insecticides, etc. The Department issued a Show Cause Notice demanding Service Tax based on alleged differences between Form 26AS and ST-3 returns - Whether the horticulture services provided by the appellant are exempt from Service Tax - HELD - The term "agriculture" is of wide compass and covers horticulture, which in turn covers gardening activities. The appellant's activities of cultivation of plants, their protection, and related operations fall under the definition of "horticulture" and are part of agricultural activity, which is exempt from Service Tax - The horticulture services provided by the appellant, such as garden maintenance, watering, and allied services, are exempt from Service Tax - The demand of Service Tax relating to horticulture services is set aside on merits and on account of time bar - Service Tax – Short-payment of tax on Manpower Supply Services - Whether the appellant is liable to pay Service Tax on the manpower supply/recruitment services - HELD - The appellant had partly discharged the Service Tax liability during the relevant period, but there remained a short payment of tax. The plea of limitation is not acceptable in respect of this amount, as it emanates from improper calculation of the tax by the appellant, who had been paying the Service Tax in the normal course for rendering this service. However, there is no evidence of deliberate suppression or wilful misstatement with intent to evade payment of tax, and therefore, while the appellant is liable to pay the balance Service Tax along with applicable interest, the imposition of penalty is not warranted.
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