Service tax 14.28% or 16%?

14% + 2% = 16%
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Relevant extracts from Memorandum to Finance Bill 2015,
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“An enabling provision is being made to empower the Central Government to impose a Swachh Bharat Cess on all or any of the taxable services at a rate of 2% of the value of such taxable services with the objective of financing and promoting Swachh Bharat initiatives.
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This Cess shall be levied from a date to be notified by the Central Government in this regard and will not have immediate effect.”