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.

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.