In case of works contract service provided to corporate entities, we being individual charge 50% service tax in the bill.
The department has come up with a circular No. 24/2015 dated 12.11.2015 in which it is said that "notification No. 30/2012 - Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 472 (E), dated the 20th June, 2012 shall be applicable for the purposes of Swachh Bharat Cess mutatis mutandis."
Notification 30/2012 provides for reverse charge tax chargeability percentage for service provider as well as service receiver.
My question is, will it be the same in SBC, too ? Do we need to charge 0.25% SBC in bill or full 0.50% ?
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