SERVICE TAX NOTIFICATION
-COPY OF-
SERVICE TAX NOTIFICATION
No. 23 /2015-Service Tax
Dated 12th November, 2015
In exercise of the powers conferred by
sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) read with
sub-section (5) of section 119 of the Finance Act, 2015 (20 of 2015), the
Central Government, being satisfied that it is necessary in the public interest
so to do, hereby makes the following amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue) No.
22/2015-Service Tax, dated the 6th November, 2015, published in
the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide
number G.S.R. 843 (E), dated the 6th November, 2015, namely:-
In the said notification, after the
proviso, the following shall be inserted, namely:-
“Provided further that Swachh Bharat
Cess shall be leviable only on that percentage of taxable value which is
specified in column (3) for the specified taxable services in column (2) of the
Table in the notification No. 26/2012-Service Tax, dated 20th June,
2012, published in the Gazette of India, Extraordinary, Part II, Section 3,
sub-section (i) vide number G.S.R. 468 (E), dated the 20th
June, 2012.
Explanation.- It is hereby
clarified that value of taxable services for the purposes of the Swachh Bharat
Cess shall be the value as determined in accordance with the Service Tax
(Determination of Value) Rules, 2006.”
[F.No. 354/129/2015 - TRU]
Sd/-
(K. Kalimuthu)
Under Secretary to the Govt. of India
Under Secretary to the Govt. of India
Issued by:
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi
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