Cleaning Activity - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Cleaning Activity (w.e.f. 16-06-2005) What is taxable - 65(105)(zzzd) Any service provided or to be provided to any person, by any other person, in relation to cleaning activity; Who is the receiver of service Any person Who is the provider of service Any other person Who is liable to pay service tax Any other person who is providing services Meaning of Cleaning Activity - 65(24b) "cleaning activity" means cleaning, including specialised cleaning services such as disinfecting, exterminating or sterilising 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 buildings and premises thereof, but does not include such services in relation to agriculture, horticulture, animal husbandry or dairying; Comments: A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."