TAXABILITY

[SANJAY JAIN]

We are engaged in cleaning and safe disposal of sewer . Is the cleaning taxable?

AI Summary

Cleaning Services for Industrial/Commercial Premises Taxable Under Finance Act, 1994; Residential Services Exempt A query was raised regarding the taxability of cleaning and safe disposal services for sewers. Two responses clarified the issue. The first response explained that cleaning services for industrial or commercial premises are taxable under the Finance Act, 1994, while those for residential premises are not. The Act defines 'Cleaning Activity' to include specialized services like disinfecting, but excludes activities related to agriculture, horticulture, animal husbandry, or dairying. The second response concurred, emphasizing that services for non-commercial or non-industrial purposes are not taxable under the Act.