Service tax rate composition: inclusion of Swachh Bharat and Krishi Kalyan cesses increases total levy effective per stated periods. The document summarises historical Service Tax rate changes and the composition of the levy by period, listing base rates and the sequential introduction of Education Cess, Secondary and Higher Education Cess, Swachh Bharat Cess and Krishi Kalyan Cess, and aggregating those components into a total charge for each effective period as a ready reckoner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax rate composition: inclusion of Swachh Bharat and Krishi Kalyan cesses increases total levy effective per stated periods.
The document summarises historical Service Tax rate changes and the composition of the levy by period, listing base rates and the sequential introduction of Education Cess, Secondary and Higher Education Cess, Swachh Bharat Cess and Krishi Kalyan Cess, and aggregating those components into a total charge for each effective period as a ready reckoner.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.