As per section 65(24b) Cleaning activity for the purpose of applicability of service tax includes cleaning and specialised cleaning of commercial and industrial building but excludes such service in relation. to agriculture,horticulture,animal husbandry and dairying . But there is no mention of school building. My query is: whether service tax is applicablefor providing such service to school building or other educational building owned or maintained by government/public sector or by private sector.