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of <h1>India amends Notification No. 39/2012 to rebate Swachh Bharat Cess on exported services u/r 6A, effective Feb 3, 2016.</h1> The Government of India, through the Ministry of Finance, has amended Notification No. 39/2012-Service Tax to include a provision for the rebate of Swachh Bharat Cess paid on services used in providing exported services, as per rule 6A of the Service Tax Rules, 1994. This amendment, effective from February 3, 2016, adds clause (d) to Explanation 1 of the original notification, thereby extending the rebate to the Swachh Bharat Cess levied under the Finance Act, 2015.
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