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of <h1>Fumigation of Export Cargo Not Taxable Under 'Cleaning Services' Per Section 65(24b) of Finance Act, 1994.</h1> The circular clarifies that fumigation of export cargo, including agricultural and horticultural produce, does not fall under the taxable category of 'cleaning services' as defined in Section 65(24b) of the Finance Act, 1994. This section specifies cleaning of commercial or industrial buildings and related premises. Fumigation does not meet this definition. Additionally, previous notifications exempted specialized cleaning services for export containers to align with international practices, but these cannot be used to redefine the scope of taxable services. Pending disputes should be resolved based on this clarification, and field formations should be informed accordingly.
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