https://www.taxtmi.com/circulars?id=8478 Fumigation of export cargo, including agricultural or horticultural produce whether loaded into containers or otherwise, does not fall within the statutory definition of cleaning services under the Finance Act, 1994, since that definition is limited to cleaning of objects or premises associated with commercial or industrial buildings, factories, plants, machinery, tanks or reservoirs; notifications exempting specialised container cleaning do not alter the statutory scope. en-us Wed, 12 Jan 2011 00:00:00 +0530 Sat, 07 Jan 2012 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8478 Fumigation of export cargo, including agricultural or horticultural produce whether loaded into containers or otherwise, does not fall within the statutory definition of cleaning services under the Finance Act, 1994, since that definition is limited to cleaning of objects or premises associated with commercial or industrial buildings, factories, plants, machinery, tanks or reservoirs; notifications exempting specialised container cleaning do not alter the statutory scope. Circulars Service Tax Wed, 12 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8478