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    <title>Railway Wagon Cleaning Exempt from Service Tax; Railway Building Cleaning Subject to Tax Under Commercial Category.</title>
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    <description>Service tax on cleaning service cannot be levied on cleaning of railway wagons and coaches - However, in respect of railway buildings, premises, the same will be covered under the category of cleaning of commercial or industrial buildings and premises thereof and hence liable to payment of service tax under the Cleaning Service - AT</description>
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      <description>Service tax on cleaning service cannot be levied on cleaning of railway wagons and coaches - However, in respect of railway buildings, premises, the same will be covered under the category of cleaning of commercial or industrial buildings and premises thereof and hence liable to payment of service tax under the Cleaning Service - AT</description>
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