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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

The activity of cleaning in relation to all other premises ...


Cleaning Public Roads Exempt from Service Tax Due to Definition Exclusion of Taxable Premises.

January 1, 2020

Case Laws     Service Tax     HC

The activity of cleaning in relation to all other premises excepting those specifically defined, such as public roads and streets in this city, stand outside the ambit of the definition - thus, the receipts from cleaning activities carried out by the petitioner on public roads and streets stand excluded from the ambit of tax, even at the threshold.

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