https://www.taxtmi.com/article/detailed?id=983 Service tax applies to cleaning services provided to others in relation to commercial or industrial buildings, their premises, and specified objects therein, including specialised cleaning such as disinfecting, exterminating, sterilising or fumigating. The activity excludes agriculture, horticulture, animal husbandry, dairying and residential buildings. For taxability the service must be provided to another person for consideration. Specialised cleaning of containers used for export may be exempt for exporters subject to accreditation and procedural conditions. Any person providing cleaning services is the assessee liable to pay service tax. en-us Wed, 13 Oct 2010 00:00:00 +0530 Thu, 14 Oct 2010 07:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=983 Service tax applies to cleaning services provided to others in relation to commercial or industrial buildings, their premises, and specified objects therein, including specialised cleaning such as disinfecting, exterminating, sterilising or fumigating. The activity excludes agriculture, horticulture, animal husbandry, dairying and residential buildings. For taxability the service must be provided to another person for consideration. Specialised cleaning of containers used for export may be exempt for exporters subject to accreditation and procedural conditions. Any person providing cleaning services is the assessee liable to pay service tax. Articles Service Tax Wed, 13 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=983