Increased rate of service tax from 12.36% to 14% shall be effective from 1-6-2015 - Date in respect of (i) services provided by the Government or local authority to a business entity and (ii) Swachh Bharat Cess shall be notified later - Prescribes effective date as 1-6-2015 on which the provisions of clauses (a), (c) and (f) of section 107, section 108, sub-sections (2), (3) and (4) of section 109, section 153 and section 159 of the Finance Act, 2015 shall come into force. - 14/2015 - Service Tax

Service tax rate increase takes effect with specified Finance Act provisions commencing; government and Swachh Bharat Cess dates deferred.

The notification appoints 1 June 2015 as the date on which specified provisions of the Finance Act, 2015-namely clauses (a), (c) and (f) of section 107, section 108, sub-sections (2), (3) and (4) of section 109, section 153 and section 159-shall come into force, and declares the increased service tax rate effective from that date while deferring separate notification for services by government/local authorities to business entities and for the Swachh Bharat Cess.