SERVICE
TAX NOTIFICATION
No. 22/2015-Service Tax,
Dated 6th 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 exempts all taxable
services from payment of such amount of the Swachh Bharat Cess leviable under
sub-section (2) of section 119 of the said Act, which is in excess of Swachh
Bharat Cess calculated at the rate of 0.5 percent of the value of taxable
services:
Provided
that Swachh Bharat Cess shall not be leviable on services which are exempt from
service tax by a notification issued under sub-section (1) of section 93 of the
Finance Act, 1994 or otherwise not leviable to service tax under section 66B of
the Finance Act, 1994.
This notification shall come into
force from the 15th
day of November, 2015.
[F.No.
354/129/2015 - TRU]
Sd/-
(K Kalimuthu)
Under Secretary to the Govt. ofIndia
Under Secretary to the Govt. of
ISSUED
BY:
GOVERNMENT
OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NEW DELHI
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
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