Increased rate of service tax from 12.36% to 14% shall be effective from 1-6-2015 - Date in respect of (i) services provided by the Government or local authority to a business entity and (ii) Swachh Bharat Cess shall be notified later - Prescribes effective date as 1-6-2015 on which the provisions of clauses (a), (c) and (f) of section 107, section 108, sub-sections (2), (3) and (4) of section 109, section 153 and section 159 of the Finance Act, 2015 shall come into force. - 14/2015 - Service Tax

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No 14/2015-ST New Delhi, the 19th May 2015 G.S.R. (E). - In exercise of the powers conferred by clauses (a), (c) and (f) of section 107 , section 108 , sub-sections A (2), (3) and (4) of section 109 , section 153 and section 159 of the Finance Act, 2015 (No. 20 of 2015) , the Central Government hereby appoints the 1st day of June, 2015 as the date on which the provisions of clauses (a), (c) and (f) of section 107 , section 108 , sub-sections (2), (3) and (4) of section 109 , section 153 and section 159 of the said Act shall come into force. [F.No. 334/5/2015 - TRU] (Akshay Joshi) Under Secretary to the Government of India