Swachh Bharat Cess

[Asked by Guest]

Is the Swachh bharat Tax not eligible to credit in excise book 23 a part II

[Ganeshan Kalyani]

So far there is no clarification from CBEC about the eligibility of the Swachh Bharat Cess. Therfore credit on SBC is not eligible for credit till such time the clarification is published in this regard.

[KASTURI SETHI]

In the FAQ recently issued on SBC, CBEC has clarified ( vide answer to Q.NO.14) Cenvat Credit on SB Cess cannot ve availed.

[DR.MARIAPPAN GOVINDARAJAN]

The stakeholders are insisting the Government to reconsider the issue of CENVAT credit on SBC.

Totally CBEC this is not clarified in this time to take cenvat credit SBC

Thanks & Regards

Raman Kumar Jha

[Piyush Jain]

Dear Sir,

When someone (Service Receiver) gives advance of ₹ 50,000 to book a resort for marriage purpose. But due to some reason date of marriage is postponed.

Then resort (Service Provider)forfeited the advance money as per therms of agreement.

Please explain in this situvationn

1.Activity is not carried out by a person to another actually.

2.And money which is received from S R, that money actually not received for the completion of service.

Please clear my concept with justification.

Thank you very much

Piyush Jain

[Piyush Jain]

Dear Sir,

When someone (Service Receiver) gives advance of ₹ 50,000 to book a resort for marriage purpose. But due to some reason date of marriage is postponed.

Then resort (Service Provider)forfeited the advance money as per term agreement.

Service tax levied,if yes then please explain why ??

Because both two conditions is not fulfilled

1.Activity is not carried out by a person to another person actually.

2.And money which is received from S R, that money actually not received for the completion of service. It is advance money for service but this service is not done at today or later.

Please clear the things what matter in respect with taxation is to be done by the Assesse

Thank you very much

Piyush Jain

AI Summary

Cenvat credit on Swachh Bharat Cess: treated as ineligible pending official clarification, per CBEC guidance.
CBEC's FAQ indicates Cenvat credit on Swachh Bharat Cess cannot be availed and, absent further official clarification, SBC is to be treated as ineligible for input credit. A separate query questions the service tax treatment of forfeited advance payments where the service is not performed, focusing on whether receipt of the advance constitutes taxable consideration absent actual service.