https://www.taxtmi.com/circulars?id=7958 The Board concluded that cleaning and upkeep of municipal-owned pay-and-use toilets by the organization do not constitute management, maintenance or repair of immovable property, are not services connected with buildings, factories, plant or machinery, and-despite contracts with municipal bodies-are delivered for the direct benefit of the paying user; therefore these cleaning services do not attract service tax under the law then in force. en-us Mon, 23 Oct 2006 00:00:00 +0530 Wed, 17 Feb 2010 07:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7958 The Board concluded that cleaning and upkeep of municipal-owned pay-and-use toilets by the organization do not constitute management, maintenance or repair of immovable property, are not services connected with buildings, factories, plant or machinery, and-despite contracts with municipal bodies-are delivered for the direct benefit of the paying user; therefore these cleaning services do not attract service tax under the law then in force. Circulars Service Tax Mon, 23 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7958