st category about cleaning service-440318

[Guest]

which service tax rate applicable for jet cleaning service code-440318,if applicable for rcm pls suggest (without housekeeping)

[Rajagopalan Ranganathan]

Sir,

Code 00440318 refers to "cleaning service". The rate of service tax is 14%. No exemption is provided to this service.

[Pawan Rastogi]

Rate of Service Tax would be 14% (wef 1st June 2015) on services under 440318. No RCM applicable on this service.

Regards,

CA Pawan Kumar Rastogi

KPMC & Associates

Ghaziabad

AI Summary

Service tax on cleaning services confirmed; standard rate applies from June 2015 and reverse charge not applicable. Cleaning service under code 440318 is subject to the standard service tax rate effective 1 June 2015 and no exemption applies; the reverse charge mechanism is not applicable and the tax liability remains on the service provider.