Krishi Kalyan Cess exemption limited to services exempt from service tax, levy only on specified value percentages. Krishi Kalyan Cess is exempted in full for taxable services that are exempt from service tax or otherwise not leviable; levy is preserved only to the extent of the percentage of taxable value specified for services in Notification No. 26/2012-Service Tax, and value for the Cess is to be determined under the Service Tax (Determination of Value) Rules, 2006, effective from 1st June 2016.
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Provisions expressly mentioned in the judgment/order text.
Krishi Kalyan Cess exemption limited to services exempt from service tax, levy only on specified value percentages.
Krishi Kalyan Cess is exempted in full for taxable services that are exempt from service tax or otherwise not leviable; levy is preserved only to the extent of the percentage of taxable value specified for services in Notification No. 26/2012-Service Tax, and value for the Cess is to be determined under the Service Tax (Determination of Value) Rules, 2006, effective from 1st June 2016.
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