TMI BlogService Tax (Second Amendment) Rules, 2016X X X X Extracts X X X X X X X X Extracts X X X X ..... r publication in the Official Gazette. 2. In the Service Tax Rules, 1994 , in Form ST- 3,- (i) in Part B,- (a) in the Table B1 FOR SERVICE PROVIDER , after serial number B1.21 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- B1.22 Swachh Bharat Cess payable based on entries in serial number B1.15 B1.23 Swachh Bharat Cess payable based on entries in serial number B1.16 B1.24 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CHH BHARAT CESS (SBC) PAID IN CASH AND THROUGH ADJUSTMENTS Month/Quarter Apr/Oct May/Nov Jun/Dec July/Jan Aug/Feb Sep/Mar DA1 Swachh Bharat Cess paid in cash DA2 By adjustment of amount paid as SBC in advance under rule 6(1A) of the Service Tax Rules, 1994 DA3 By adjustment of excess amount paid earl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G15 Penalty on SBC paid in cash G16 Total payment of arrears, interest, penalty on Swachh Bharat Cess G16= G13 +G14+G15 (v) in PART H,- (a) for Table heading H1 DETAILS OF CHALLAN (vide which service tax, education cess, secondary and higher education cess and other amounts have been paid in cash) , the following shall be substituted, namely:- H1 DETAILS OF CHALLAN (vide which Service Tax,Swachh Bharat Cess, Education Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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