Service tax under swachh bharat scheme, Service Tax

[Srivatsan Krishnamachari]

Dear Experts,

Is there any exemption for service tax provided under swachh bhart scheme to schools and any other organizations.

Thanks for your valued replies.

Regards

SRINIVAS

Posts / Replies

[Mahir S]

Swachh Bharat Cess is not leviable on services which are fully exempt from service tax or those covered under the negative list of services.

[CS SANJAY MALHOTRA]

Perfectly replied.

[KASTURI SETHI]

Sh. Srivatsan Krishnamachari,

Agreed with both experts, Sh.Mahir S. and Sh.CS SANJAY MALHOTRA, Sirs. It is pertinent to mention relevant notification. That is 22/2015-ST dated 6.11.2015.

[Ganeshan Kalyani]

Yes service tax is not applicable on the mentioned service. Thanks.

[Mahir S]