Swachh bharat cess on import services

This query is : Resolved 

03 December 2015 One of our related party raised an invoice to us on 30/10/2015, We accounted the invoice on 20/11/2015 and paid the service tax on import services @14%. My query is do i need to pay swachh bharat cess on the same?

03 December 2015 Yes, SBC has to be paid. Inference - https://www.cbec.gov.in/resources//htdocs-cbec/press-release/faq-sbc.pdf


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