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 exemption applies where services are fully exempt from service tax or fall on the negative list.
Swachh Bharat Cess is not leviable on services that are fully exempt from service tax or that fall within the negative list of services; consequently, services provided to schools or other organisations that benefit from an express service tax exemption or negative-list classification are outside the cess levy.