CLEANING SERVICES

[SURYA KANT GUPTA]

Does the services of  lifting of ash from the factory premises and dumping the same somewherealse falls under the category of Cleaning Services? 

AI Summary

Does Lifting and Dumping Ash Qualify as 'Cleaning Services' for Service Tax? A query was raised about whether the service of lifting and dumping ash from factory premises falls under 'Cleaning Services' for service tax purposes. One response clarified that for ash removal to qualify as a cleaning activity, it must include lifting, transporting, unloading, and disposing of ash by a contractor. Simply transporting ash does not constitute cleaning. Another response outlined the legal definition of 'cleaning activity,' emphasizing that it involves cleaning commercial or industrial premises and excludes activities related to agriculture, horticulture, animal husbandry, and dairying. The service in question relates to a factory and falls under cleaning services.