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Seeks to amend notification No. 12/2013- ST dated the 1st July 2013 so as to allow refund of Swachh Bharat Cess paid on specified services used in an SEZ

Service Tax - 02/2016 - Dated:- 3-2-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 02/2016-Service Tax New Delhi, the 3rd February, 2016 G.S.R.140(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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes following fu .....

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