Journal
Journal

Stay abreast with the latest developments in the professional domain along with in-depth analysis through the monthly BCA Journal. Get access to an engaging library of researched publications from the BCAS stable.
Learn More

Current Issue

Past Issues

Subscribe

BCAJ New Subscription

BCAJ Renew Subscription

Be a BCAS Member

Important Amendments by The Finance (No. 2) Act, 2024 – Charitable Trusts
Read More

Important Amendments by The Finance (No. 2) Act, 2024 – Capital Gains
Read More

Important Amendments by The Finance (No. 2) Act, 2024 – Buy-Back of Shares
Read More

Important Amendments by The Finance (No. 2) Act, 2024 – Re-Assessment Procedures
Read More

Important Amendments by The Finance (No. 2) Act, 2024 – Block Assessment
Read More

Important Amendments By The Finance (No. 2) Act, 2024 – Other Important Amendments
Read More

BCAJ New Subscription

BCAJ Renew Subscription

Be a BCAS Member
Brieficles

Brieficles

BCAJ Brieficles are short-format, web-only articles on contemporary topics of professional importance that are open-for-all to read & share.
Explore Brieficles

Legal Considerations for Start-Ups – Are you overlooking some?
Read More

ATR & AQMM – Audit Reports of Auditors!
Read More

भारत पहले – 75 Year of Independence
Read More
Resources
Resources

Explore past issues of BCA Journal & indulge in a treasure trove of high-quality professional content across format of print, videos & learning events from the BCAS stable.
Learn More

Past issues

Golden Content

Publications

Events

Self-paced Learning

Video Insights

President and CEO of The Institute of Internal Auditors
Read More

Mr. N. R. Narayana Murthy
Read More

Mr. Ishaat Hussain
Read More
About
About

Monthly mouth-piece of BCAS, the BCA Journal is a leading publication that has been in continuous circulation for more than 53 years. Over the years the BCAJ has become synonymous with high-quality & authentic content across fields of finance, accounting, tax & regulatory matters. The BCAJ has wide circulation across India & commands huge respect amongst the Chartered Accountants` community.
Learn More

Introduction

BCAS Website

Journal Policies

Contribute an Article
Advertise
Reach Us
Reach Us

For queries, collaborations, and insights to forge, Drop a line, share thoughts, inquiries galore, At BCAJ, your messages, we eagerly explore.
Learn More

Get in Touch

Feedback

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.

levitra

Download PDF

Journal

Brieficles

Resources

About

Reach Us

March 2011

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

You May Also Like

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

Due date for submission of Audit Report for 2009-10 extended — Trade Circular 3T of 2011, dated 31-1-2011.

Journal

Brieficles

Resources

About

Reach Us

March 2011

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

Share

You May Also Like

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

Due date for submission of Audit Report for 2009-10 extended — Trade Circular 3T of 2011, dated 31-1-2011.