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Service Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Classification of service - cleaning activity or not - services ...

Case Laws     Service Tax

December 21, 2023

Classification of service - cleaning activity or not - services relating to fumigation of export containers - he activity of fumigation of containers was not of commercial or industrial building or premises thereof. It would, therefore, not be covered by the definition of cleaning activity under section 65(24b) of the Finance Act. - AT

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