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of <h1>India Extends Service Tax Rules to Swachh Bharat Cess via Reverse Charge Mechanism per Notification No. 24/2015</h1> The Government of India, through the Ministry of Finance, issued Notification No. 24/2015-Service Tax on November 12, 2015. This notification states that the provisions of Notification No. 30/2012-Service Tax, dated June 20, 2012, are applicable to the Swachh Bharat Cess under the reverse charge mechanism. This decision is made under the authority of the Finance Act, 1994, and the Finance Act, 2015, in the public interest. The notification ensures that the rules governing service tax are extended to include the Swachh Bharat Cess, maintaining consistency in tax application.
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