house keeping service

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pls. explain the provision of house keeping service under the service tax
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House keeping service which was under Service Tax is now covered under GST... So do u wanna know  the provision under Service Tax or GST ?

under service tax because we hve a party whose scrutiny is going on

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 

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