TaxTMI 
TaxTMI 
Does the services of lifting of ash from the factory premises and dumping the same somewherealse falls under the category of Cleaning Services?
CLEANING SERVICES
22 Feb 2011 
2 Replies 
1199 Views Asked by
Cleaning activity: ash removal qualifies only when contractor performs full lifting, transporting, unloading and disposal services.
Cleaning activity covers cleaning and specialised cleaning of commercial or industrial buildings or of factories, plants, machinery, tanks or reservoirs therein and excludes agriculture and residential services. A service is a taxable cleaning service only if provided to another person for consideration and relates to such cleaning activity. Ash removal will qualify as cleaning only where the contractor performs the full cleaning cycle-lifting, transporting, unloading and disposing-whereas mere transportation of ash alone does not constitute cleaning. (AI Summary)
Cleaning activity covers cleaning and specialised cleaning of commercial or industrial buildings or of factories, plants, machinery, tanks or reservoirs therein and excludes agriculture and residential services. A service is a taxable cleaning service only if provided to another person for consideration and relates to such cleaning activity. Ash removal will qualify as cleaning only where the contractor performs the full cleaning cycle-lifting, transporting, unloading and disposing-whereas mere transportation of ash alone does not constitute cleaning. (AI Summary)