[aurangabad_ca] Service tax on pay & use toilet – Service tax liability on M/s. Sulabh International Social Service Organization (SISSO)

Wednesday, February 3, 2010 1:41 AM By Livemail

 

Service tax on pay & use toilet – Service tax liability on M/s. Sulabh International Social Service Organization (SISSO)

 

Letter No. 356/45/2006-TRU, dated 23-10-2006

 

Please refer to the investigation being carried out and the previous communication on the above subject.

 

02. In this regard, I am directed to state that the issue has also been examined by the Board in the instant case the activity undertaken by SISSO is limited to keep the public toilets (which are owned by municipal bodies) in clean and hygienic conditions for the users who pay nominal charges for the same. Such activities cannot be considered to be  'management, maintenance or repair of an immovable property' so as to fall under taxable service, namely, 'management, maintenance and repair' service. Further, such activity also does not fall under buildings, factory, plant machinery, etc. Also, in the instant case, while the contract is execute between SISSO and the municipal bodies, the actual beneficiary is the user who makes payment for using such toilet.

 

03. Therefore, Board is of view that cleaning activities of SISSO relating to "pay & use toilets', owned by municipal bodies does not attract Service tax under the law for time being in force.

 

04. This issues with the approval of the Chairman (CBEC).

 


__._,_.___
DISCLAIMER
AURANGABAD_CA is a Yahoo Group for the benefit of CA and other professional. It is especially meant for written discussion within group members and circulate the information among its members. The mail may contain such research/advice/opinion/information/fact provided by any member or moderator and every contain of the mail or information of yahoo is always subject to the Accuracy and of the description of facts.

The Aurangabad_CA , its moderator/owner do not claim that contains in mail/information obtained after reading as a complete and accurate disclosure of relevant fact(s).

Considering all above facts m the transaction based on above mail may not complete without confirming  proper statue/authority/person. Therefore any action/transaction taken on basis of this mail do not imply the accuracy or value . Further this Group�s Owner/Moderator/Member  are not liable for any damages or costs suffered due to action/transaction based on information on this Yahoo Group.

For Seeking any Clarification you may mail only to  Group Moderator on
girishkulk@gmail.com

.

__,_._,___

0 comments:

Post a Comment

Subscribe to: Post Comments (Atom)