https://www.taxtmi.com/article/detailed?id=5618 The document explains that the cleaning activity service is defined to cover cleaning, including specialized disinfecting, exterminating or sterilizing, of commercial or industrial buildings and their premises and of factories, plants, machinery and related tanks or reservoirs, while excluding services relating to agriculture, horticulture, animal husbandry or dairying. It summarizes adjudicative rulings distinguishing taxable cleaning of commercial/industrial premises from non taxable services to residential, charitable or agricultural contexts, addresses ammonia/excavation and fly ash removal fact issues, clarifies administrative treatment of fumigation and export container cleaning, and notes that cleaning services within factory premises may qualify for CENVAT credit when integrally connected to manufacture. en-us Mon, 19 May 2014 08:17:55 +0530 Mon, 19 May 2014 08:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5618 The document explains that the cleaning activity service is defined to cover cleaning, including specialized disinfecting, exterminating or sterilizing, of commercial or industrial buildings and their premises and of factories, plants, machinery and related tanks or reservoirs, while excluding services relating to agriculture, horticulture, animal husbandry or dairying. It summarizes adjudicative rulings distinguishing taxable cleaning of commercial/industrial premises from non taxable services to residential, charitable or agricultural contexts, addresses ammonia/excavation and fly ash removal fact issues, clarifies administrative treatment of fumigation and export container cleaning, and notes that cleaning services within factory premises may qualify for CENVAT credit when integrally connected to manufacture. Articles Service Tax Mon, 19 May 2014 08:17:55 +0530 https://www.taxtmi.com/article/detailed?id=5618