cleaning activity service

[RAJESHMANGAL AGRAWAL]

Dear sir, Pl share your expert opinion on the following question. Whether services provided to railways for cleaning of platform,FOBs,urinal, Lavatories,waiting Halls, Waiting Rooms,Dormitories,rag picking on all tracks,disposal of garbage falls under 'CLEANING ACTIVITY SERVICE' AND a taxable service in the hand of the service provider ????? To my opinion the above services do not fall under Cleaning activity service. Railway is not a commercial or Industrial organisation and if the above service falls under the'CLEANING ACTIVITY SERVICE' then also it is not taxable.pl share your expert opinion.

AI Summary

Are Cleaning Services for Railways Taxable? Debate on Railways' Status and Service Tax Implications Under 'Cleaning Activity Service.' A query was raised about whether services provided to railways for cleaning activities are taxable under 'Cleaning Activity Service.' One respondent argued that railways are a commercial entity, thus making the services taxable since no specific exemption exists. Another response highlighted that Indian Railways, as part of the Government of India, cannot be considered a 'person' for service tax purposes, suggesting that taxing services provided to the government would be redundant. The discussion emphasized the complexity of defining railways' status and the implications for service tax liability.