Swach bharat cess on service tax

1. Swachh Bharat Cess is not yet notified by the Central Govt.
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2. The rate of service tax w.e.f. 01.06.2015, will be 14% (including cesses).
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3. As and when S.B. Cess gets notified, then rate will be 14% + 2% = 16%.
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4. As per Sec. 119(3) of the Finance Act, 2015, “The Swachh Bharat Cess leviable under sub-section (2) shall be in addition to any cess or service tax leviable on such taxable services under Chapter V of the Finance Act, 1994, or under any other law for the time being in force.”

Dear :|)eep @ k Gupt/\

Yes u r right

FM distinctly said

" There shall be levied and collected in accordance with the provisions of this Chapter, a cess to be called the Swachh Bharat Cess, as service tax on all or any of the taxable services at the rate of two per cent. on the value of such services for the purposes of financing and promoting Swachh Bharat initiatives or for any other purpose relating thereto."

Ed. cess and S.H.E. cess were levied on the amount of service tax whereas S.B. cess will be levied on the value of taxable services.
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Sec. 119(2) of the Finance Act, 2015, “There shall be levied and collected in accordance with the provisions of this Chapter, a cess to be called the Swachh Bharat Cess, as service tax on all or any of the taxable services at the rate of two per cent. on the value of such services for the purposes of financing and promoting Swachh Bharat initiatives or for any other purpose relating thereto.”

amiya: Kindly do not change the content of your reply, after others clarification. Now, the aforesaid reply seems needless.