https://www.taxtmi.com/article/detailed?id=7551 Taxability of cleaning services is determined by the nature of the building or premises: cleaning of commercial or industrial premises is taxable regardless of the public utility status of the occupant; classification requires examining the occupant's functions. Mechanized cleaning of railway stations, wagons, offices and airport premises was held taxable; ordinance factory premises were industrial and taxable. Cleaning of educational institutions was not sustained as taxable for lack of evidence. Prior disclosure by the provider negated suppression; extended period demands and penalties were set aside. en-us Thu, 17 Aug 2017 08:36:13 +0530 Thu, 17 Aug 2017 08:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7551 Taxability of cleaning services is determined by the nature of the building or premises: cleaning of commercial or industrial premises is taxable regardless of the public utility status of the occupant; classification requires examining the occupant's functions. Mechanized cleaning of railway stations, wagons, offices and airport premises was held taxable; ordinance factory premises were industrial and taxable. Cleaning of educational institutions was not sustained as taxable for lack of evidence. Prior disclosure by the provider negated suppression; extended period demands and penalties were set aside. Articles Service Tax Thu, 17 Aug 2017 08:36:13 +0530 https://www.taxtmi.com/article/detailed?id=7551