cleaning services

Service Tax on Cleaning Services- “Cleaning Activity” means cleaning, including specialised cleaning services such as disinfecting, exterminating or sterilising of objects or premises. Taxable Service” means any service provided or to be provided to any person, by any other person, in relation to cleaning activity. Full Article

Section 65(24b) of the Finance Act, 1994 – Cleaning Activity Service – Fumigation of export cargo in compliance of export obligation – Whether taxable under ‘cleaning services’ CIRCULAR NO. 132/1/2011 – ST, DATED 12-1-2011 Representations have been received from the trade seeking clarification as to whether the activity of fumigation of export cargo including agricultural/horticultural [...] Full Article

The assesses claiming refund orders under Insurance services are experiencing enormous complexities in getting their refund orders passed on vague and futile justifications that not only are annoying and irritating the assessees but also deprives away the faith of assessees on the refund mechanism designed by the Government. Such reasons on which the department is refusing the refund claims on the said services are being written out hereunder as follows: - Full Article

In this fourth article we are attempting to present the grounds on which departmental authorities are disallowing the refund claims as related to Specialized cleaning services (namely disinfecting, exterminating, sterilizing or fumigating of containers) availed by the exporters (Section 65[105][zzzd]). This complete state of affairs is humorously picturisead by the way of poems and conversation between Johnny (an assessee) and his father. This Endeavour is just to bring .. Full Article

Notification No.17/2009 – Service Tax- New Delhi, the 7th July, 2009 (Supersedes notification No.41/2007- Service Tax, dated the 6th October, 2007.) G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in supersession of the [...] Full Article