Service tax on cleaning services provide to magistrate court

This query is : Resolved 

08 August 2015 Dear sir,

We are the individual proprietorship firm we are providing cleaning services to Magistrate court.

Billing amount is 1500000 P.A

1) is Magistrate court is under government Authority??

2) is cleaning service covered under "maintenance" of civil structure. (Notification No.12/2012-Service Tax : Para 12)

08 August 2015 No you have to collect and then remit to Central Government.



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