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        Service Tax

        Corrigendum of Circular no.132/2011 Service Tax- Clarification regarding - fumigation of export cargo in compliance of export obligation – whether taxable under ‘cleaning services’

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        Wording amendment in service tax guidance substitutes 'notification' for 'circular', clarifying fumigation classification terminology. Corrigendum substitutes the word 'notification' for the word 'circular' in paragraph 2(b), line five of the prior service tax text, an editorial correction clarifying the reference point for guidance on whether fumigation of export cargo falls under cleaning services.
                          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.

                                Wording amendment in service tax guidance substitutes 'notification' for 'circular', clarifying fumigation classification terminology.

                                Corrigendum substitutes the word "notification" for the word "circular" in paragraph 2(b), line five of the prior service tax text, an editorial correction clarifying the reference point for guidance on whether fumigation of export cargo falls under cleaning services.


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