Whether SBC is a ‘Cess’ on tax’ and we need to calculate SBC @ 0.50% on the amount of service tax like we were earlier doing for calculating Education Cess and SHE Cess?

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..... d: 16-11-2015 - SWACHH BHARAT CESS (SBC)-FREQUENTLY ASKED QUESTIONS (FAQ) Circular - Service Tax - Circulars - FAQ - Dated:- 16-12-2015 - Circular No. FAQ-SBC - Dated: 16-11-2015 - SWACHH BHARAT CES .....

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