Swachh Bharat Cess applicability clarified: leviable on taxable services from mid-November with valuation and exemption rules. Swachh Bharat Cess is leviable on taxable services from 15th November, 2015, but the notification exempts any amount exceeding the cess calculated at the prescribed effective rate. The cess is not leviable on services exempt from or not chargeable to service tax. Levy is limited to the percentage of taxable value specified for particular services in the referenced notification, and taxable value for the cess is determined under the Service Tax (Determination of Value) Rules, 2006.