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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’ – Corrigendum to Circular No. 132/1/2011-ST, dated 12-1-2011

CORRIGENDUM [F.NO.354/69/2010-TRU], DATED 20-1-2011

In the Circular of the Government of India in the Ministry of Finance (Department of Revenue), No. 132/1/2011-Service Tax, dated the 12th January, 2011, at paragraph 2(b), in line 5, after the words “the wordings of this”-

for “circular”, read “notification”.

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