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of <h1>Service Tax Not Applicable for Sulabh's 'Pay & Use' Toilets; Cleaning Activities Exempt from Taxable Services, Says CBEC.</h1> The circular addresses the service tax liability of M/s. Sulabh International Social Service Organization (SISSO) concerning their operation of 'pay & use' toilets owned by municipal bodies. The Board has examined the issue and concluded that the cleaning activities performed by SISSO do not constitute 'management, maintenance, or repair of immovable property.' Consequently, these activities do not fall under taxable services and are not subject to service tax. The decision is based on the fact that the primary beneficiaries of the service are the users who pay nominal charges, not the municipal bodies. This conclusion has been approved by the Chairman of the Central Board of Excise and Customs (CBEC).
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