Category: Service Tax


Section 119 (2) of Finance Act, 2015 provides for the levy of Swachh Bharat Cess (‘Cess’ for short).  The said section provides that 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 […]

Diwali Bonus Swachh Bharat Cess

In Finance Act, 2015 new “chapter VI” has been added for introduction of levy and collection of “Swachh Bharat Cess” (SBC). Now on 06th November 2015, Notification 21/2015-Service Tax has been issued to notify the date for imposition of SBC as 15th November 2015. Therefore, new levy of SBC will be leviable on services from […]