Service tax exclusion for cleaning of municipal pay-and-use toilets: activity not a taxable management or maintenance service. The Board concluded that cleaning and upkeep of municipal-owned pay-and-use toilets by the organization do not constitute management, maintenance or repair of immovable property, are not services connected with buildings, factories, plant or machinery, and-despite contracts with municipal bodies-are delivered for the direct benefit of the paying user; therefore these cleaning services do not attract service tax under the law then in force.