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<h1>Service Tax on Cleaning Services Covers Commercial Buildings, Excludes Agriculture; Circular No. 96/7/2007 Clarifies Scope and Exemptions.</h1> Service tax on cleaning activities, effective from June 16, 2005, applies to services provided by any person to another in relation to cleaning activities. This includes specialized cleaning services such as disinfecting, exterminating, or sterilizing commercial or industrial buildings, factories, plants, or machinery, but excludes services related to agriculture, horticulture, animal husbandry, or dairying. The service provider is liable to pay the service tax. Circular No. 96/7/2007 dated August 23, 2007, supersedes previous circulars and clarifications on service tax technical issues, including scope, classification, and exemptions.