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Service Tax Articles


Credit Balance of Ed Cess & SHE Cess-Never Ending Story!

  Pradeep Jain    01 December 2015 at 12:25

Introduction:- The announcement of the exemption to the levy of Education Cess and SHE Cess levied on Excise duty with effect from 01.03.2015 and that levied on service tax with effect from 01.06.2015 created new hopes in the minds of the assessees a



Why education cess @3% Part-2

  Mukesh Kuriyal    01 December 2015 at 12:23

As I have earlier written in my article that approx. 82763.58 crores has been collected through education cess only for Fin year 2014-15 (the data collected till 31st October).Refer to my earlier article- Click hereNow below I have collected the dat



Service Tax Refund to Exporters- Law and Realities

  Gaurav Arya    26 November 2015 at 11:45

Heavy pendency of service tax refund / rebate claims of exporters with service tax department raises a serious question on government�s promise of ease of doing business in India. Where on one side Indian Industry is facing huge demands in Inco



Swachh Bharat Cess - Cleaning India or cleaning pockets!!

  Pradeep Jain    23 November 2015 at 13:11

SWACHH BHARAT CESS-CLEANING INDIA OR CLEANING POCKETS!!An Article By:-CA PRADEEP JAINCA NEETU SUKHWANIPreface:- The moment when it was announced by the Hon�ble Finance Ministerthat the exemption is being provided to the levy of Education Cess a



6 things to know about Swachh Bharat cess

  CMA Sravan Kumar    23 November 2015 at 13:10

Swachh Bharat is an initative which was driven by Prime Minister Narendra Modi to make India Clean. We really know how much clean our India is. India means not only the metros cities but also B & C class cities and most probably the villages, whi



Whether the Levy of Swachh Bharat Cess is challengeable? Yes, it seems to be...

  Manoj Agarwal    20 November 2015 at 15:34

To finance and promote Swachh Bharat initiatives, an enabling provision was incorporated in the Finance Act, 2015 (hereinafter referred as the Act) vide Chapter VI to empower the Central Government to impose a Swachh Bharat Cess (hereinafter referred



Implications of Swachh Bharat Cess (SBC)

  Meet Vekaria    20 November 2015 at 15:34

Last year's Budget (Finance Act 2015) contained provisions for levy and collection of SBC.Vide Notification No. 21/2015-Service Tax, government notified levy of SBC @ 0.5% as stated in Finance Act 2015 on all taxable services, except those servic



All you need to know about Swachh Bharat Cess

  Paras Kakkar    20 November 2015 at 15:33

SWACHH BHARAT CESS 1. What is Swachh Bharat Cess (SBC)?SBC is tax in addition to Service Tax which shall be levied and collected in accordance with the provisions of Chapter VI of the Finance Act, 2015,cal



All about Swachh Bharat Cess - FAQs

  Manoj Agarwal    20 November 2015 at 15:33

The Hon�ble Finance Minister Shri Arun Jaitley while presenting Union Budget for the year 2015-16 on 28th February, 2015 had introduced a new cess to be named as Swachh Bharat Cess to be levied and collected on taxable services. Unfortunately,



Why education cess & higher education cess @3%?

  Mukesh Kuriyal    18 November 2015 at 15:00

This is the real photograph aged about 6-7 yrs from Dehradun drum instead of school bag, beating in front of everybody�s gate home. I asked him