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Service Tax - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Classification of services - Cleaning services or not - It is ...


Waste Disposal Services Not Taxable as Business Auxiliary Services; Industries Deliver Waste for Incineration.

November 19, 2020

Case Laws     Service Tax     AT

Classification of services - Cleaning services or not - It is not a case where the Appellant goes to the premises of the industries to perform any cleaning activity. Instead, the waste is delivered to the site of the Appellant in safe leakage proof bags by the industries for proper disposal. The industries are not concerned with the waste thereafter. - incineration of waste is not taxable under business auxiliary service or any other taxable service. - AT

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