https://www.taxtmi.com/article/detailed?id=685 The Board concluded that cleaning and upkeep of municipal pay and use toilets by a non profit operator do not amount to management, maintenance or repair of an immovable property taxable as a service, since the contract is with municipal bodies while the actual beneficiary is the user. The author recommends a broader circular to exempt similar public convenience services provided free or at nominal charges by municipalities, NGOs or charitable institutions. en-us Wed, 17 Feb 2010 00:00:00 +0530 Wed, 17 Feb 2010 07:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=685 The Board concluded that cleaning and upkeep of municipal pay and use toilets by a non profit operator do not amount to management, maintenance or repair of an immovable property taxable as a service, since the contract is with municipal bodies while the actual beneficiary is the user. The author recommends a broader circular to exempt similar public convenience services provided free or at nominal charges by municipalities, NGOs or charitable institutions. Articles Service Tax Wed, 17 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=685