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of <h1>India Amends Service Tax Rules to Allow SEZ Units Refunds on Swachh Bharat Cess for Specific Services.</h1> The Government of India has issued Notification No. 02/2016-Service Tax, amending Notification No. 12/2013-Service Tax, to allow Special Economic Zone (SEZ) units or developers to claim refunds on the Swachh Bharat Cess paid for specified services. This amendment enables SEZ entities to receive refunds for the cess on services where an initial exemption was applicable but not utilized. The refund amount is calculated by multiplying the total service tax distributed to the SEZ by the effective rate of the Swachh Bharat Cess, then dividing by the service tax rate specified in section 66B of the Finance Act, 1994.
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