Swachh Bharat Cess levy on taxable services; accounting codes and subheads assigned and public notices directed. Swachh Bharat Cess is imposed on taxable services except those fully exempt or otherwise not liable; the Controller General of Accounts has allocated a new Minor Head and specific sub heads for tax collection, interest, penalties and deduction of refunds, and the circular directs acknowledgement, issuance of trade and public notices, and wide publicity for administrative implementation.
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Provisions expressly mentioned in the judgment/order text.
Swachh Bharat Cess levy on taxable services; accounting codes and subheads assigned and public notices directed.
Swachh Bharat Cess is imposed on taxable services except those fully exempt or otherwise not liable; the Controller General of Accounts has allocated a new Minor Head and specific sub heads for tax collection, interest, penalties and deduction of refunds, and the circular directs acknowledgement, issuance of trade and public notices, and wide publicity for administrative implementation.
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