Provision of st liability on cleaning work

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If  a company receives  P& M cleaning  service from contractor (individual), whether Service tax liability has to be provided under partial reverse charge mechanism? If yes basis for the same.

Replies (1)

Please elaborate the nature of service.

However, generally cleaning services do not involve transfer of good while execution of contract. Hence, it shall not be considered as works contract service (WCT). Therefore, the Service tax under partial reverse charge considering WCT should not be attracted.


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