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TMI BlogRebate/exemption of Swatchh Bharat Cess.X X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Experts, Please suggest, 1 - exe mption of service tax on transport of export goods by road (GTA) is available to exporter under Notification No.31/2012-ST dated 20.06.2012, Is this exemption is also applicable for SBC (Swachh Bharat Cess). 2. Rebate of service tax paid on services used for export of goods is available to exporter under Notification No.41/2012-ST dated 29.06.2012, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Can we also claim rebate of SBC (Swachh Bharat Cess). Please suggest. Thanks N Regards - Reply By MADAN RAHEJA - The Reply = Dear Sir, In terms of Proviso to Notification No. 22/2015-S.T., dated 6-11-2015 Swachh Bharat Cess shall not be leviable on services which are exempt from service tax by a notification issued under sub-section (1) of section 93 of the Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Act, 1994 or otherwise not leviable to service tax under section 66B of the Finance Act, 1994 . Accordingly, in my view reply to your query should be as under:- <!--[if !supportLists]--> 1. <!--[endif]-->Since Notification No.31/2012-ST dated 20.06.2012 has been issued under Section 93 of Finance Act, 1994, SBC is not leviable. <!--[if !supportLists]--> ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. <!--[endif]--> Notification 41/2012-ST dated 29.06.2012 has not been issued under Section 93 ibid but under Section 93A , no exemption for SBC is available. Rebate is also not available as there is no mandate in aforesaid notification - Reply By Narendra Soni - The Reply = Thanks Mr.Raheja, I am agree with you. Regards. - Reply By MARIAPPAN GOVINDARAJAN - The Reply = Clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explanation is given by Shri Raheja. - Reply By nitin bhere - The Reply = Resp. Sir, can we claim the refund of SBC KKC under Notification 41/2012 , after new notification 03/2016 . please help. NITIN BHERE - Rebate/exemption of Swatchh Bharat Cess. - Query Started By: - Narendra Soni Dated:- 20-4-2016 Service Tax - Got 4 Replies - Service Tax - Discussion Forum - Knowledge Sharin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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