https://www.taxtmi.com/manuals?id=14 Cleaning activity is taxable when any person provides cleaning services to another in relation to commercial or industrial buildings, premises, or associated factory plant, machinery, tanks or reservoirs. The provider of the service is the taxable person and liable to pay service tax. The definition includes specialised cleaning such as disinfecting, exterminating or sterilising, but excludes services related to agriculture, horticulture, animal husbandry or dairying. An authoritative circular consolidates and supersedes earlier departmental technical clarifications on scope, classification, valuation, export treatment, services received from outside India and exemptions. en-us Sat, 19 Jan 2008 23:16:00 +0530 Sun, 25 Mar 2012 19:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=14 Cleaning activity is taxable when any person provides cleaning services to another in relation to commercial or industrial buildings, premises, or associated factory plant, machinery, tanks or reservoirs. The provider of the service is the taxable person and liable to pay service tax. The definition includes specialised cleaning such as disinfecting, exterminating or sterilising, but excludes services related to agriculture, horticulture, animal husbandry or dairying. An authoritative circular consolidates and supersedes earlier departmental technical clarifications on scope, classification, valuation, export treatment, services received from outside India and exemptions. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=14