service tax applicability

The service is taxable w.e.f. 16-6-2005.

Any service provided or to be provided to any person, by any other person, in relation to cleaning activity; will be taxable service [section 65(105)(zzzd)].

As per section 65(24b), “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.

Cleaning services such as disinfecting, exterminating or sterilising of objects or premises have been included. Since the words used are ‘such as’, these are only illustrations, and any ‘cleaning’ of commercial or industrial buildings will get covered. However, ‘cleaning’ of goods i.e. movable property will not be taxable under this head. Though the word ‘machinery’ is used, considering the other accompanying words, it can cover only huge machinery and not small machines.

Cleaning of residential buildings and premises has been excluded from the provisions.