Whether the Levy of Swachh Bharat Cess is challengeable? Yes, it seems to be...

Manoj Agarwal | Last updated: 20 November 2015

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To finance and promote Swachh Bharat initiatives, an enabling provision was incorporated in the Finance Act, 2015 (hereinafter referred as the Act) vide Chapter VI to empower the Central Government to impose a Swachh Bharat Cess (hereinafter referred as SBC) on all or any of the taxable services at

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About the Author

Manoj Agarwal

Service Tax Consultant, Rourkela ServiceTaxExpert@yahoo.com

A seasoned Advocate with over two decades of experience and specialized expertise in GST, Service Tax, and Central Excise. My career is built on a strong foundation of both academic excellence and hands-on legal and tax practice. After graduating with Honors and earning the 2nd rank in the university in 1997, I complet ... Read more

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Whether the Levy of Swachh Bharat Cess is challengeable? Yes, it seems to be...

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