About new type of cess @2%

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VIJAY KHANDELWAL (Querist)
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05 March 2015 hello everyone. i want to know that 2% Cess(swach bharat) is proposed in this budget.. can anyone please tell me that will it applicable on all services and how will be taxed..

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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05 March 2015 Please refer D.O.F. No. 334/5/2015-TRU Dated 28.02.2015 from link given below:

http://www.cbec.gov.in/ub1516/do-ltr-jstru2.pdf

In Point No. 4 from above link. Still there is lack of clarity on this issue, So wait for the final notification.