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Issue ID: 3045
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TAXABILITY

Date 02 Jun 2011
Replies 2 Replies
Views 1396 Views
Asked by
Service tax on cleaning services applies when rendered to commercial or industrial premises, not to residential or agricultural uses.
Service tax applies to cleaning and specialized cleaning services when performed for commercial or industrial buildings and their premises, including factories, plants, machinery, tanks or reservoirs; such services for residential, non commercial/non industrial purposes, and services related to agriculture, horticulture, animal husbandry and dairying are excluded from this definition. (AI Summary)

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

 
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