Swachh Bharat Cess on Royalty Service Tax payment

[SANDESH SHINDE]

Dear Sir,

Please explain whether Swachh Bharat Cess will leviable on Royalty Service Tax payment under Import of Services for Service receiver for the period Oct - Dec 2015

If yes then please also explain how to calculate such Swachh Bharat cess by deducting from R & D Cess or not.Please give us any references regarding this ,Thanks & regards.

AI Summary

Swachh Bharat Cess Applies to Royalty Service Tax Under Reverse Charge for Oct-Dec 2015; 0.5% on Payment Date A query was raised regarding the applicability of the Swachh Bharat Cess on Royalty Service Tax payments under the Import of Services for the period from October to December 2015. The discussion clarified that under the reverse charge mechanism, the service recipient is liable for the cess, as per the Finance Act, 1994 and 2015. The cess is calculated at 0.5% of the taxable service value, with liability determined by the date of payment. References to CBEC notifications and rules were provided for further guidance. The query was addressed and confirmed by two respondents.