Taxability of cleaning & disposal of garbage activity

[Sankar Bagchi]

We are engaged in cleaning and safe disposal of garbage from the ship at Mumbai Port. Is the cleaning taxable?

AI Summary

Cleaning and Garbage Disposal from Ships at Port Exempt from Service Tax, Not Classified as 'Cleaning Activity' A query was raised regarding the taxability of cleaning and garbage disposal services from ships at Mumbai Port. The response clarified that 'cleaning activity' refers to services related to commercial or industrial buildings and does not include cleaning and waste disposal from ships. Therefore, such services are not considered taxable under the defined 'cleaning activity' category and are deemed exempt from service tax.