9911796707
| Service Tax - Notifications | ||
Swachh Bharat Cess - Effective Rate of Swachh Bharat Cess is 0.5% of the value of taxable services w.e.f. 15-11-2015 - 22/2015 - Service Tax |
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GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 22/2015-Service Tax New Delhi, the 6th November, 2015 G.S.R. 843(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 exempts all taxable services from payment of such amount of the Swachh Bharat Cess leviable under sub-section (2) of section 119 of the said Act, which is in excess of Swachh Bharat Cess calculated at the rate of 0.5 percent. of the value of taxable services: Provided that Swachh Bharat Cess shall not be leviable on services which are exempt from service tax by a 2[notification or special order issued under sub-section (1) or as the case may be under sub-section (2)] of section 93 of the Finance Act, 1994 or otherwise not leviable to service tax under section 66B of the Finance Act, 1994. 1[Provided further that Swachh Bharat Cess shall be leviable only on that percentage of taxable value which is specified in column (3) for the specified taxable services in column (2) of the Table in the notification No. 26/2012-Service Tax, dated 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 468 (E), dated the 20th June, 2012. Explanation.- It is hereby clarified that value of taxable services for the purposes of the Swachh Bharat Cess shall be the value as determined in accordance with the Service Tax (Determination of Value) Rules, 2006.] This notification shall come into force from the 15th day of November, 2015. [F. No. 354/129/2015 - TRU] (K. Kalimuthu) Under Secretary to the Government of India
--------------------------------- Notes:- 1. Inserted vide Not. 23/2015 - Dated 12-11-2015 2. Substituted vide Not. 5/2016 - Dated 17-2-2016 , before it was read as, "notification issued under sub-section (1)" |
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