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Swachh Bharat Cess - Effective Rate of Swachh Bharat Cess is 0.5 of the value of taxable services w.e.f. 15-11-2015

Swachh Bharat Cess - Effective Rate of Swachh Bharat Cess is 0.5% of the value of taxable services w.e.f. 15-11-2015 - Service Tax - 22/2015 - Dated:- 6-11-2015 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 22/2015-Service Tax New Delhi, the 6th November, 2015 G.S.R. 843(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) read with sub-section (5) of section 119 of the Finance Act, 2015 (20 of 2015), .....

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issued under sub-section (1) or as the case may be under sub-section (2)] of section 93 of the Finance Act, 1994 or otherwise not leviable to service tax under section 66B of the Finance Act, 1994. 1[Provided further that Swachh Bharat Cess shall be leviable only on that percentage of taxable value which is specified in column (3) for the specified taxable services in column (2) of the Table in the notification No. 26/2012-Service Tax, dated 20th June, 2012, published in the Gazette of India, Ex .....

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