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        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.

        <h1>Swachh Bharat Cess on abated value now charged only on specified taxable portion under service tax valuation rules.</h1> Specifies that Swachh Bharat Cess is leviable only on the percentage of taxable value specified for each service in Notification No. 26/2012-Service Tax, i.e., on the abated portion, and clarifies that the value of taxable services for this cess shall be determined in accordance with the Service Tax (Determination of Value) Rules, 2006.

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