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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