Chartered Accountant
5993 Points
Posted on 17 November 2017
First of all it has to be seen whether housekeeping activities is of which nature ?.
Housekeeping Services falls under Cleaning Services & Its applicable to only commercial entity.
Cleaning Service fall under SAC 00440318
The Law about Service Tax for Cleaning Service explains:
"Cleaning Activity" means cleaning, including specialised cleaning services such as disinfecting, exterminating or sterilising of objects or premises, of -
(i) commercial or industrial buildings and premises thereof; or
(ii) factory, plant or machinery, tank or reservoir of such commercial or industrial buildings and premises thereof, but does not include such services in relation to agriculture, horticulture, animal husbandry or dairying;
(Section 65(24b) of the Finance Act, 1994)
You can refer -https://www.cbec.gov.in/htdocs-servicetax/st-profiles/cleaning-services