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Chamber Research By The Judges Post Conclusion Of Hearing – Whether Justified?
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March 2011

Fumigation of Export Cargo not a taxable service — Circular No. 132/1/2011-ST, dated 12-1-2011

By Tarun Ghia, Brijesh Cholera, Pratik Mehta | Chartered Accountants

Reading Time 1 mins

New Page 2

Part B : INDIRECT TAXES

70 Fumigation of Export Cargo not a taxable service —
Circular No. 132/1/2011-ST, dated 12-1-2011.

By this Circular, it has been clarified that Fumigation of
Export cargo is not a taxable service under ‘Cleaning Service’ as this service
does not satisfy the statutory definition of ‘Cleaning Activity’ u/s.65(24b).
Further this exclusion is also substantiated by earlier Notification No.
41/2007-ST, dated 6th October 2007 as amended by Notification No. 42/2007, dated
29th November 2007.

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March 2011

Fumigation of Export Cargo not a taxable service — Circular No. 132/1/2011-ST, dated 12-1-2011

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March 2011

Fumigation of Export Cargo not a taxable service — Circular No. 132/1/2011-ST, dated 12-1-2011

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You May Also Like

Janata Personal Accident Policy not liable to service tax — Circular No. 133/2/2011-ST, dated 18-1-2011

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