2014 (5) TMI 423

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..... at:- As per the cleaning activity as provided under Section 65(24b) of the Finance Act 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 the .....

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..... e tax. The contention is that the applicant entered into an agreement with Hindustan Aeronautics Ltd., Lucknow and M/s. Sanjay Gandhi Post Graduate Medical Institute for cleaning the residential area i.e. township other than main hospital and the same is not covered under the cleaning activity as defined under Section 65 of the Finance Act. 3. The Revenue submitted that the applicants are pr .....

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