Clarification regarding - fumigation of export cargo in compliance of export obligation – whether taxable under ‘cleaning services’

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..... ners of Central Excise and Service Tax (All), Director General (Service Tax), Director General (Central Excise Intelligence), Director General (Audit), Commissioners of Service Tax (All), Commissioners of Central Excise and Service Tax (All). Madam/Sir, Subject: - Fumigation of export cargo in compliance of export obligation - whether taxable under 'cleaning services' - clarification .....

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..... ot satisfy the statutory definition of 'cleaning activity' under Section 65(24b) of the Finance Act, 1994. (b) As a matter of abundant precaution, Government had also issued Notification No. 41/2007-ST dated 6.10.2007, as amended by Notification No. 42/ 2007-ST dated 29.11.2007 to exempt specialised cleaning services of containers used for export goods. This was in line with the international pra .....

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