Swachh Bharat Cess imposed as a service tax on taxable services to finance sanitation initiatives.

The provision creates the Swachh Bharat Cess, a service tax on taxable services to finance Swachh Bharat initiatives, payable in addition to any existing service tax or cesses. Proceeds must be credited to the Consolidated Fund of India and can be utilized only after parliamentary appropriation. Existing procedures under the Finance Act, including rules on levy and collection, refunds and exemptions, interest and penalties, are to apply to the cess as far as practicable.

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