Services by way of public conveniences exempted from service tax when facilities like bathrooms and toilets are provided. Services by way of public conveniences constitute an exempted service, encompassing provision of facilities such as bathrooms, washrooms, lavatories, urinals and toilets, and exclude charges for these specified sanitation and personal hygiene facilities from service tax liability where they fall within the notified scope.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Services by way of public conveniences exempted from service tax when facilities like bathrooms and toilets are provided.
Services by way of public conveniences constitute an exempted service, encompassing provision of facilities such as bathrooms, washrooms, lavatories, urinals and toilets, and exclude charges for these specified sanitation and personal hygiene facilities from service tax liability where they fall within the notified scope.
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