GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 12th November, 2015
NOTIFICATION No. 23 /2015-Service Tax
G.S.R.…(E).- 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]
(K. Kalimuthu)
Under Secretary to the Government of India
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