Cleaning services taxability clarified: providers liable for service tax on commercial and industrial cleaning, excluding agriculture.

Cleaning activity is taxable when any person provides cleaning services to another in relation to commercial or industrial buildings, premises, or associated factory plant, machinery, tanks or reservoirs. The provider of the service is the taxable person and liable to pay service tax. The definition includes specialised cleaning such as disinfecting, exterminating or sterilising, but excludes services related to agriculture, horticulture, animal husbandry or dairying. An authoritative circular consolidates and supersedes earlier departmental technical clarifications on scope, classification, valuation, export treatment, services received from outside India and exemptions.

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