Cleaning of Roads

dear sir

section 65(105)(zzzd) of the finance act, 1994, services provided or to be provided to any person by any other person in relation to cleaning activity is considered as a taxable service.

for this purpose, the term cleaning activity is defined under section 65(24b) of the Finance act 1994 is defined as under:

"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 machiery, tank or reservoir of such commercial or industrial buildings and premises thereof, but does not include such services in relation to agricllture, horticlulture, animal husbandry or dairying".

 since the activity of cleaning of road is not covered under the above definition of cleaning activity the said activity is not covered under service tax net.