banner_ad

Service tax on housekeeping services

This query is : Resolved 

21 November 2012 is service tax on housekeeping services applicable to residential colony

21 November 2012 Hi

Housekeeping Services falls under Cleaning Services & Its applicable to only commercial entity.

See link for details:
https://www.servicetax.gov.in/st-profiles/cleaning-services.htm

Thanks//Vaibhav
Revert for more clarity.
Use thank button to convey your appreciation.

21 November 2012 is it applicable as per the latest changes made in service tax after negative list approach

21 November 2012 First of all it has to be seen whether housekeeping activities is of which nature ?.

If it is through some commercial concerns then yes it is applicable. Relevant provisions of man power supply will be applicable.

If it is through some persons deployed individually by owners then it will not attract service tax.

21 November 2012 it is housekeeping services at bpcl staff colony sports club

24 July 2025 Thanks for sharing the details!

Regarding **service tax on housekeeping services provided at a residential colony**, especially something like a **BPCL staff colony sports club**, here’s the clarity as per the service tax laws pre-GST (i.e., around 2012–2017):

### Applicability of Service Tax on Housekeeping Services in Residential Colonies

1. **Housekeeping Services** fall under **“Cleaning Services”** for service tax purposes.

2. Service tax on cleaning/housekeeping is **applicable only if the service is provided to a commercial entity** or a **business establishment**.

3. If housekeeping services are provided to a **residential colony or society** (which is generally a non-commercial entity), **service tax is usually not applicable**, **except** if the residential colony runs **commercial activities** (like a club, sports complex) as a business.

4. In the case of a **staff colony sports club**, which is an amenity run within the colony, **service tax may be applicable if the club is registered as a business entity or charges membership fees that classify it as a commercial activity**.

5. If the housekeeping services are provided through a commercial contractor (company or firm), service tax will apply on the amount charged by the contractor.

6. If the housekeeping services are provided by individuals employed directly by the colony or club (i.e., no contract with a commercial service provider), **service tax is generally not applicable**.

### Summary for BPCL staff colony sports club:

* If housekeeping is contracted out to a service provider (company/agency), service tax is likely applicable.
* If housekeeping is done by individuals employed directly (not through a commercial contractor), service tax may **not** be applicable.
* The status of the club as a commercial activity and the contract terms matter.

---

Would you like me to check if there were any changes post-2012 or after the introduction of the negative list (service tax negative list was introduced in 2012)? Or how it stands under GST now?


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro

Similar Resolved Queries


loading


Unanswered Queries



CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news



Answer Query



Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details