Clarification regarding - fumigation of export cargo in compliance of export obligation – whether taxable under ‘cleaning services’

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.... Block, New Delhi January 12^th, 2011 To             Chief Commissioners of Central Excise and Service Tax (All),             Director General (Service Tax),             Director General (Central Excise Intelligence),&nb....

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....ces' or not.  2.(a) The issue has been examined. Fumigation, per se, is a cleaning activity.  However, the definition under section 65(24b) of the Finance Act, 1994, as amended, taxes cleaning of 'objects or premises' of (i) commercial or industrial buildings and premises thereof; or (ii) factory, plant or machinery, tank or reservoir of such commercial or industrial building and prem....

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....e pending disputes/cases may be decided based on the clarification contained in this circular. 4. Trade Notice/ Public Notice may be issued to the field formations accordingly. 5. Please acknowledge the receipt of this circular.                            &nbs....