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SWACHH BHARAT CESS

Service Tax - By: - Mr. M. GOVINDARAJAN - Dated:- 9-11-2015 Last Replied Date:- 18-11-2015 - Section 119 (2) of Finance Act, 2015 provides for the levy of ( Cess for short). The said section provides that there shall be levied and collected in accordance with the provisions of this Chapter, a cess to be called the , as service tax on all or any of the taxable services at the rate of 2% on the value of such services for the purposes of- Financing and promoting Swachh Bharat initiatives; or for an .....

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for the implementation of levy of the Cess. Section 119(5) provides that the provisions of Chapter V of the Finance Act, 1994 and the rules made there under, including those relating to refunds and exemptions from tax, interest and imposition of penalty shall, as far as may be, apply in relation to the levy and collection of the on taxable services, as they apply in relation to the levy and collection of tax on such taxable services under Chapter V of the Finance Act, 1994 or the rules made ther .....

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94. The services coming under the mega exemption list, negative services and other exemption notifications notified by the Government now and then are exempted from the levy of education cess. In cases of services covered by abatement the same is calculated as if it applies to service tax. For example in respect of GTA services service tax is leviable on 30% of the value of the service. The rate of service tax + cess will be at the rate of 14.5% x 30% = 4.35%. The Cess is payable on or before 6t .....

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overnment may, after due appropriation made by Parliament by law in this behalf, utilize such sums of money of the for such purposes specified in sub-section (2), as it may consider necessary. Therefore the Cess is to be paid separately. Separate accounts are to be maintained for this purpose. Since the Point of Taxation Rules will also be applicable the analogy applicable to service tax for deciding the point of taxation will also apply to Cess. The rate of tax in Point of Taxation is to decide .....

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15 Before 15.11.2015 After 15.11.2015 14.5% After 15.11.2015 Before 15.11.2015 Before 15.11.2015 14% After 15.11.2015 After 15.11.2015 Before 15.11.2015 14.5% Cess is also payable on reverse charge mechanism by the service recipients as per the procedure in service tax. Return is also to be filed for cess also. For this purpose the Government may frame a separate return or it may include the same in the existing ST-3 return itself. If it is to be included in ST-3 the existing return is to be rev .....

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