Service tax under swachh bharat scheme

[Srivatsan Krishnamachari]

Dear Experts,

Is there any exemption for service tax provided under swachh bhart scheme to schools and any other organizations.

Thanks for your valued replies.

Regards

SRINIVAS

AI Summary

Swachh Bharat Cess Not Applicable to Services Exempt from Service Tax, Confirm Experts Referencing Notification 22/2015-ST A query was raised regarding the exemption of service tax under the Swachh Bharat scheme for schools and other organizations. Experts responded that the Swachh Bharat Cess is not applicable to services that are fully exempt from service tax or those on the negative list. A specific notification, 22/2015-ST dated 6.11.2015, was mentioned as relevant. All experts agreed that the service tax is not applicable to the services in question.