Effective rate of Service tax from 15thNovember, 2015 is 14.50%. Central Government has imposed a new levy in the name of Swachh Bharat Cess (SBC). (Notification No. 21/2015 Service Tax dated 06thNovember,2015). Rate of SBC is 0.50% and it will be levied on the value of taxable services. Now
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About the Author

student

Gaurav Arya is Chartered Accountant of May,2011 attempt. He is having 4 years of post qualification experience. His core area of expertise is service tax. Presently he is working with reputed CA firm of Delhi. He is actively engaged in analysis interpretation of provisions under the Service Tax statute, Customs Act, C ... Read more


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