https://www.taxtmi.com/forum/issue?id=106185 The document addresses whether anti termite treatment carried out on land before construction is a cleaning activity or part of commercial or industrial construction. Contributors split: one view treats pre construction treatment as construction related and taxable as part of new building works, while another notes that the cleaning definition applies only to services in respect of existing buildings and premises, so pre construction treatment may not qualify as cleaning. The factual status of the land and existence of premises determine classification. en-us Sun, 20 Oct 2013 12:10:37 +0530 Thu, 23 Jan 2025 15:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106185 The document addresses whether anti termite treatment carried out on land before construction is a cleaning activity or part of commercial or industrial construction. Contributors split: one view treats pre construction treatment as construction related and taxable as part of new building works, while another notes that the cleaning definition applies only to services in respect of existing buildings and premises, so pre construction treatment may not qualify as cleaning. The factual status of the land and existence of premises determine classification. Discussion-Forum Service Tax Sun, 20 Oct 2013 12:10:37 +0530 https://www.taxtmi.com/forum/issue?id=106185