Applicability of Service tax under which category

[shyamal roychowdhury]

1 One of my client has contract for housekeeping in hotel . the work involved maintenence of rooms, cleanings etc. ,My query is under what classification it will come for service Tax since for levying tax a defination is requred. ,

[Ravi Chopra]

There are two probable category which cover the activity pertains to your query are (i) Repair or Maintenance and (ii) cleaning activity.

[Guest]

I, think this should cover under cleanning activity. Repairs & maintenence will be remote .

AI Summary

Service tax classification for hotel housekeeping: treat routine room upkeep as cleaning activity, not repair or maintenance. The issue is classification of hotel housekeeping for service tax: whether routine room cleaning and upkeep constitute cleaning activity or fall under repair or maintenance. Two categories are available; the activity described-cleaning and routine upkeep of rooms-is most appropriately characterised as cleaning activity, with repair and maintenance applicable only to restorative or technical tasks.