By CA Ashish ChaudharyThis festive season, service sector has witnessed imposition of Swachh Bharat Cess (SBC) in very hasty move by government. It was promised at the time of the budget that it would only be imposed on some services. Govt has gone b
Effective rate of Service tax from 15th November, 2015 is 14.50%. Central Government has imposed a new levy in the name of Swachh Bharat Cess (SBC). (Notification No. 21/2015 � Service Tax dated 06th November,2015). Rate of SBC is 0.50% and it
Background: Chapter VI (Section 119) of the Finance Act 2015 contains provisions for levy and collection of Swachh Bharat Cess (SBC). Now the Government has announced 15th November, 2015 as the date from which the provisions of Section 119 would come
Recently, the Central Government vide Notification No. 21/2015-ST and 22/2015-ST, both dated November 6, 2015 had appointed November 15, 2015 as the date from which, Swachh Bharat Cess (�SB
The Central Board of Excise and Customs (�CBEC� or �the Board�) vide various Circulars/Instructions had laid down simplified procedur
We carried the article on our website titled �Swachh Bharat Cess � Not so Swachh� containing the issues that needs to be settled by the board relating to Swachh Bharat Cess (SBC).The Board acted proactively and responded even when w
DETAILED ANALYSIS OF SWACHH BHARAT CESS (�SBC�)PART 2The government of India wide Notification No. 21/2015 and Notification No. 22/2015 dated 6th November 2015 has made levy and collection of �Swachh Bharat Cess� (SBC) mandato
Good news for Baba Ramdev�!!!Will yoga classes carried by charitable institutions for consideration be chargeable to service tax?Charitable trusts organise yoga camps or other fitness camps and they generally are not free for participants, as
The thrust of Modi Government towards clean India has made the government to impose Swachh Bharat Cess. With the objective of financing and promoting Swachh Bharat initiatives, enabling provisions were made in the Finance Bill� 2015 to empower
Yes. What you heard is correct!! In the endeavour of making India a better place for doing business, CBEC seems to have finally taken up its initiative. CBEC vide circular no 187/6/2015 � Service Tax dated 10/11/2015 has come with a scheme for
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