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Swachh Bharat Cess

Service Tax - By: - dipsang vadhel - Dated:- 1-2-2016 - The Chapter VI of Finance Bill, 2015 deals (SBC). According to clause 119 of Finance Act, 2015: 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 two per cent. on the value of such services for the purposes of financing and promoting Swachh Bharat initiatives or for any other purpose relating thereto The (SBC) h .....

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rcel of Service Tax. Further, The provisions of Chapter V of the Finance Act, 1994 and the rules made thereunder, 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 thereunder, as the case may be. All provisions i .....

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