AAAR: Sub-contractor's supply of gardening and landscaping work for Govt. not exempt, upholds AAR

Karnataka AAAR confirms the AAR order that the supply of services by sub-contractors to the Appellant being the recipient of services for executing the gardening and landscaping work for government departments shall not be eligible for benefit of exemption under the entry no. 3 and 3A of exemption Notification No. 12/ 2017 Central Tax (Rate) dated June 28, 2017; Deduces that services under said Entries cover pure services (excluding works contract service or other composite s...