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About new type of cess @2%

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(Querist)
05 March 2015 hello everyone. i want to know that 2% Cess(swach bharat) is proposed in this budget.. can anyone please tell me that will it applicable on all services and how will be taxed..
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
05 March 2015 Please refer D.O.F. No. 334/5/2015-TRU Dated 28.02.2015 from link given below:

http://www.cbec.gov.in/ub1516/do-ltr-jstru2.pdf

In Point No. 4 from above link. Still there is lack of clarity on this issue, So wait for the final notification.
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