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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Service tax exclusion for cleaning of municipal pay-and-use toilets: activity not a taxable management or maintenance service.</h1> 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.

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