POINT OF TAXAON FOR, Service Tax

[hardik thacker]

SIR,

WHICH RULE OF POINT OF TAXATION (RULE 4 OR 5 ) APPLICABLE FOR COLLECTION OF "SBC".

WHETHER IT IS CONSIDERED AS NEW LEVY??

THANKS

Posts / Replies

[Ganeshan Kalyani]

Swachh Bharat Cess is a new levy with effective from 15.11.2015 under sub-section 2 of section 119 of the Finance Act, 2015

[Ganeshan Kalyani]

Rule 5 of POTR will be applicable.