Service Tax Articles

Impact of imposition of Swachh Bharat Cess: Part 2

Ashish Chaudhary 18 November 2015 at 14:56

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

Applicability of Swachh Bharat cess

Gaurav Arya 17 November 2015 at 11:55

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

FAQs on Swachh Bharat Cess (SBC)

GIRIDHAR DANDE 17 November 2015 at 11:54

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

Clarifications on various aspects of Swachh Bharat Cess

Bimal Jain 16 November 2015 at 12:22

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

CBEC issues guidelines for speedy disbursal of pending refund claims to exporters of services

Bimal Jain 16 November 2015 at 12:22

The Central Board of Excise and Customs (�CBEC� or �the Board�) vide various Circulars/Instructions had laid down simplified procedur

Three new & major notifications issued for Swachh Bharat cess

CA Raman Singla 14 November 2015 at 11:38

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

Swachh Bharat Cess - Detailed Anaylysis - Part 2

Vishal Jain A 14 November 2015 at 11:38

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

Let's Do Yoga - Service Tax Exempted

CA Raman Singla 14 November 2015 at 11:37

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

"Swachh Bharat Cess - Not so swachh"

CA Raman Singla 13 November 2015 at 14:48

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

Circular on Speedy Refunds under Service tax - No 187/6/2015 dated 10/11/2015

cashekar 13 November 2015 at 10:48

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