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

Service Tax - 30/2016 - Dated:- 26-5-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 30/2016-Service Tax New Delhi, the 26th May, 2016 G.S.R. -(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 161 of the Finance Act, 2016 (28 of 2016), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes following furthe .....

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paid on the specified services on which ab-initio exemption is admissible but not claimed, and (ii) the amount distributed to it in terms of clause (a). ; (ii) in clause (ba), (a) in item (i), after the words Swachh Bharat Cess , the words and Krishi Kalyan Cess shall be inserted; (b) in item (ii) for the words by effective rate of Swachh Bharat Cess , the words by sum of effective rates of Swachh Bharat Cess and Krishi Kalyan Cess shall be substituted. This notification shall come into force fr .....

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