https://www.taxtmi.com/caselaws?id=447224 CESTAT held that fumigation of export containers does not constitute "cleaning activity" under section 65(24b) of the Finance Act. The statutory definition covers cleaning of commercial or industrial buildings and premises, but excludes containers. The tribunal found that Commissioner (Appeals) erred in interpreting exemption notification dated 06.10.2007 to mean such services were taxable. Since fumigation of export containers falls outside the cleaning activity definition, service tax cannot be levied. The appellate order was set aside and appeal allowed. en-us Thu, 14 Dec 2023 00:00:00 +0530 Thu, 21 Dec 2023 09:28:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447224 CESTAT held that fumigation of export containers does not constitute "cleaning activity" under section 65(24b) of the Finance Act. The statutory definition covers cleaning of commercial or industrial buildings and premises, but excludes containers. The tribunal found that Commissioner (Appeals) erred in interpreting exemption notification dated 06.10.2007 to mean such services were taxable. Since fumigation of export containers falls outside the cleaning activity definition, service tax cannot be levied. The appellate order was set aside and appeal allowed. Case-Laws Service Tax Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447224