Swachh Bharat Cess

Refund of Swatch Bharath Cess: A new area of Litigation

Excise Duty - Department is looking forward for GST and field formations have been instructed to adjudicate pending cases as early as possible, a new bunch of litigations started propelling in the form of rejecting the S B Cess refunds. May the CBEC issue instructions in this regard to in the form of clarification to settle things right....

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All about Swachh Bharat Cess (SBC)

Excise Duty - In Budget 2015, Central Government introduced Swachh Bharat Cess. The statutory authority for new levy is contained in Section 119 (Chapter VI) of Finance Act, 2015. ...

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Is Retrospective applicability of Notification No. 02/2016-St Dated 02 February 2016, Possible?

Excise Duty - In the first week of February 2015, vide the Notification No. 02/2016-ST dated 02 February 2016 (hereinafter referred to as 'the recent Notification'), the Central Government has specifically allowed refund of Swatch Bharat Cess (hereinafter referred to as 'SBC') paid on specified services on which ab-initio exemption is admissible and no...

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Rebate/refund of SB Cess on exports & services used in SEZ; Cenvat credit cannot be used for SB Cess & others

Excise Duty - Central Government (CG) has issued various Notifications under the Service tax and the Central Excise for extending the benefit of refund/rebate to the Swachh Bharat Cess (SB Cess) component and the input services used beyond factory for export. Further, the Cenvat Credit Rules, 2004 (the Credit Rules) has been amended to allow Cenvat cre...

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Whether payment in respect of ‘Swachh Bharat Cess’ shall be available as business expenditure u/s 37 or not ?

Excise Duty - What is Swachh Bharat Cess ? It is a Cess which shall be levied and collected in accordance with the provisions of Chapter VI of the Finance Act, 2015,called Swachh Bharat Cess, as service tax on all the taxable services at the rate of 0.5% of the value of taxable service....

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No proposal to mandate 30% of CSR spend for Swachh Bharat

Excise Duty - Press Information Bureau Government of India Ministry of Corporate Affairs 03-May-2016 17:48 IST CSR Spends on Swachh Bharat CESS As per Union Budget 2016-2017, the estimated amount to be collected from Swachh Bharat Cess during the year 2016-17 is Rs. 10,000 crores. However, there is no proposal of the Government to mandate Corporates to...

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CBEC Clarifications on Swachh Bharat Cess

Excise Duty - Swachh Bharat Cess will come into effect from 15th November 2015, at the rate of 0.5% on all services, which are presently liable to service tax. This will translate into a tax of 50 paisa only on every one hundred rupees worth of taxable services. The proceeds from this cess will be used for financing and promoting Swachh Bharat initiati...

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Budget 2015: Tax Measures Announced to Promote Swachh Bharat Initiatives and Public Health

Excise Duty - The Central Government will impose a Swachh Bharat Cess on all or certain taxable services at a rate of 2% from a date to be notified. The Finance Minister Shri Arun Jaitley announced in his Budget Speech that the proceeds from this Cess would be utilized for Swachh Bharat initiatives. In a related development, the […]...

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CBEC Revises Service Tax Return Form- ST-3

Notification No. 20/2016-Service Tax - (08/03/2016) - These rules may be called the Service Tax (Second Amendment) Rules, 2016. (a) in the Table “B1 FOR SERVICE PROVIDER”, after serial number B1.21 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-...

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Reg. Swachh Bharat Cess on all taxable services

Notification No. 05/2016-Service Tax - (17/02/2016) - Notification No. 05/2016 Service Tax 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 ...

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Rebate of Swachh Bharat Cess paid on all services, used in providing services exported

Notification No. 03/2016-Service Tax - (03/02/2016) - Notification No. 03/2016-Service Tax - Seeks to amend notification No. 39/2012- ST, dated the 20th June, 2012 so as to provide for rebate of Swachh Bharat Cess paid on all services, used in providing services exported in terms of rule 6A of the Service Tax Rules....

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Refund of Swachh Bharat Cess paid on specified services used in a SEZ

Notification No. 02/2016-Service Tax - (03/02/2016) - Notification No. 02/2016-Service Tax (ba) the SEZ Unit or the Developer shall be entitled to- i. refund of the Swachh Bharat Cess paid on the specified services on which ab-initio exemption is admissible but not claimed; and ii. the refund of amount as determined by multiplying total service tax ...

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Reg. Refund of service tax on services used beyond factory for export of goods

Notification No. 01/2016-Service Tax - (03/02/2016) - Notification No. 01/2016-Service Tax Seeks to amend notification No. 41/2012- ST, dated the 29th June, 2012 so as to allow refund of service tax on services used beyond the factory or any other place or premises of production or manufacture of the said goods for the export of the said goods and to i...

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Recent Posts in "Swachh Bharat Cess"

Refund of Swatch Bharath Cess: A new area of Litigation

Department is looking forward for GST and field formations have been instructed to adjudicate pending cases as early as possible, a new bunch of litigations started propelling in the form of rejecting the S B Cess refunds. May the CBEC issue instructions in this regard to in the form of clarification to settle things right....

Read More
Posted Under: Service Tax |

All about Swachh Bharat Cess (SBC)

In Budget 2015, Central Government introduced Swachh Bharat Cess. The statutory authority for new levy is contained in Section 119 (Chapter VI) of Finance Act, 2015. ...

Read More
Posted Under: Service Tax |

No proposal to mandate 30% of CSR spend for Swachh Bharat

Press Information Bureau Government of India Ministry of Corporate Affairs 03-May-2016 17:48 IST CSR Spends on Swachh Bharat CESS As per Union Budget 2016-2017, the estimated amount to be collected from Swachh Bharat Cess during the year 2016-17 is Rs. 10,000 crores. However, there is no proposal of the Government to mandate Corporates to...

Read More
Posted Under: Service Tax |

CBEC Revises Service Tax Return Form- ST-3

Notification No. 20/2016-Service Tax (08/03/2016)

These rules may be called the Service Tax (Second Amendment) Rules, 2016. (a) in the Table “B1 FOR SERVICE PROVIDER”, after serial number B1.21 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-...

Read More

Reg. Swachh Bharat Cess on all taxable services

Notification No. 05/2016-Service Tax (17/02/2016)

Notification No. 05/2016 Service Tax 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 foll...

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Is Retrospective applicability of Notification No. 02/2016-St Dated 02 February 2016, Possible?

In the first week of February 2015, vide the Notification No. 02/2016-ST dated 02 February 2016 (hereinafter referred to as 'the recent Notification'), the Central Government has specifically allowed refund of Swatch Bharat Cess (hereinafter referred to as 'SBC') paid on specified services on which ab-initio exemption is admissible and no...

Read More
Posted Under: Service Tax |

Rebate/refund of SB Cess on exports & services used in SEZ; Cenvat credit cannot be used for SB Cess & others

Central Government (CG) has issued various Notifications under the Service tax and the Central Excise for extending the benefit of refund/rebate to the Swachh Bharat Cess (SB Cess) component and the input services used beyond factory for export. Further, the Cenvat Credit Rules, 2004 (the Credit Rules) has been amended to allow Cenvat cre...

Read More

Rebate of Swachh Bharat Cess paid on all services, used in providing services exported

Notification No. 03/2016-Service Tax (03/02/2016)

Notification No. 03/2016-Service Tax - Seeks to amend notification No. 39/2012- ST, dated the 20th June, 2012 so as to provide for rebate of Swachh Bharat Cess paid on all services, used in providing services exported in terms of rule 6A of the Service Tax Rules....

Read More

Refund of Swachh Bharat Cess paid on specified services used in a SEZ

Notification No. 02/2016-Service Tax (03/02/2016)

Notification No. 02/2016-Service Tax (ba) the SEZ Unit or the Developer shall be entitled to- i. refund of the Swachh Bharat Cess paid on the specified services on which ab-initio exemption is admissible but not claimed; and ii. the refund of amount as determined by multiplying total service tax distributed to it in terms of clause (a)...

Read More

Reg. Refund of service tax on services used beyond factory for export of goods

Notification No. 01/2016-Service Tax (03/02/2016)

Notification No. 01/2016-Service Tax Seeks to amend notification No. 41/2012- ST, dated the 29th June, 2012 so as to allow refund of service tax on services used beyond the factory or any other place or premises of production or manufacture of the said goods for the export of the said goods and to increase the refund amount commensurate t...

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