st22-2015

Download as pdf or txt
Download as pdf or txt
You are on page 1of 1

[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 6 th November, 2015


Notification No. 22/2015-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 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 15 th day of November, 2015.
[F.No. 354/129/2015 - TRU]
(K. Kalimuthu)
Under Secretary to the Government of India

You might also like