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TMI BlogRebate/exemption of Swatchh Bharat Cess.X X X X Extracts X X X X X X X X Extracts X X X X ..... Rebate/exemption of Swatchh Bharat Cess. X X X X Extracts X X X X X X X X Extracts X X X X ..... SBC (Swachh Bharat Cess). 2. Rebate of service tax paid on services used for export of goods is available to exporter under Notification No.41/2012-ST dated 29.06.2012, Can we also claim rebate of SBC (Swachh Bharat Cess). Please suggest. Thanks N Regards Reply By MADAN RAHEJA: The Reply: Dear Sir, In terms of Proviso to Notification No. 22/2015-S.T., dated 6-11-2015 Swachh Bharat Cess sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll not be leviable on services which are exempt from service tax by a notification issued under sub-section (1) of section 93 of the Finance Act, 1994 or otherwise not leviable to service tax under section 66B of the Finance Act, 1994. Accordingly, in my view reply to your query should be as under:- 1. Since Notification No.31/2012-ST dated 20.06.2012 has been issued under Section 93 of Finance A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1994, SBC is not leviable. 2. Notification 41/2012-ST dated 29.06.2012 has not been issued under Section 93 ibid but under Section 93A, no exemption for SBC is available. Rebate is also not available as there is no mandate in aforesaid notification Reply By Narendra Soni: The Reply: Thanks Mr.Raheja, I am agree with you. Regards. Reply By MARIAPPAN GOVINDARAJAN: The Reply: Clear explan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation is given by Shri Raheja.
Reply By nitin bhere:
The Reply:
Resp. Sir,
can we claim the refund of SBC & KKC under Notification 41/2012, after new notification 03/2016. please help.
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