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    <title>cleaning activity service</title>
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    <description>Whether cleaning services to the railways are taxable under Cleaning Activity Service is contested: one position treats the railways as a commercial entity making such services taxable and recoverable by providers under tender terms; the opposing position argues Indian Railways is part of the government and not a &quot;person&quot; for service tax purposes, so levy on services received by the government is effectively ineffectual, while government-owned companies remain taxable entities.</description>
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      <description>Whether cleaning services to the railways are taxable under Cleaning Activity Service is contested: one position treats the railways as a commercial entity making such services taxable and recoverable by providers under tender terms; the opposing position argues Indian Railways is part of the government and not a &quot;person&quot; for service tax purposes, so levy on services received by the government is effectively ineffectual, while government-owned companies remain taxable entities.</description>
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      <law>Service Tax</law>
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