Service tax on pay & use toilet - Service tax liability on M/s. Sulabh International Social Service Organization (SISSO)

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Full Text of the Document

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....e refer to the investigation being carried out and the previous communication on the above subject. 02. In this regard, I am directed to state that the issue has also been examined by the Board in the instant case the activity undertaken by SISSO is limited to keep the public toilets (which are owned by municipal bodies) in clean and hygienic conditions for the users who pay nominal charges for....