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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE) 

New Delhi, the 6th November, 2015

Notification No. 21/2015-Service Tax

G.S.R. —(E).- In exercise of the powers conferred by sub-section (1) of section 119 of the Finance Act, 2015 (20 of 2015), the Central Government hereby appoints the 15th  day of November, 2015 as the date with effect from which the provisions of Chapter VI of the said Act, shall come into force.

 [F.No. 354/129/2015 – TRU]

 (K Kalimuthu)
Under Secretary to the Government of India

Article by CA Bimal Jain- Swachh Bharat Cess @ 0.5% on value of all taxable services levied from November 15, 2015

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One Comment

  1. CA.Laxminarayan K Purohit says:

    I would like to know the following point on 0.50% Service tax , there was an increase in rent September 2015 but the agreement was signed on 23rd December 2015, whether We are raising the reant bill in Jan 2016 , In this case .50% is applicable of differential rent ?? earlier rent was 45.16 new rent is 47.86 )

  2. Pankaj Gupta says:

    Service Tax is exempted as per MoF, GOI notification No 12/2012 Service Tax dated 17th March 2012 for “Business Correspondence Services”.

    In such scianiro will SBC will applicable if not kindly provide revsied guidliness.

    Pankaj Gupta

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