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For swach bharat cess

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(Querist)
21 March 2016 If we pay service tax i.e. 14.5%, we claim input only for 14%. 0.5% swach bharat cess is shown as indirect expenses and charge into p&L OR show under duties & taxes?
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PRADEEP KUMAR VATS

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PRADEEP KUMAR VATS (Expert)
22 March 2016 Dear Manish

In the both the cases , amount will be routed via profit and loss account.

Regards
Pradeep

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