Rebate of Swachh Bharat Cess extended to services used in providing exported services under rule 6A, enabling rebate eligibility. Amendment adds Swachh Bharat Cess to Explanation 1 of Notification No. 39/2012-Service Tax, making the cess eligible for rebate when paid on services used in providing services exported under rule 6A of the Service Tax Rules, 1994, thereby aligning the cess with the rebate mechanism of the principal notification.