Krishi Kalyan Cess inclusion clarifies it as a leviable charge under service-tax notification, effective from start of June. Amendment inserts Krishi Kalyan Cess into Explanation 1 of Notification No. 39/2012-Service Tax by adding clause (e) after clause (d), treating the cess as levied under the Finance Act provision cited and thus bringing it within the notification's explanatory scope; notified to come into force from the first day of June, 2016.
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Krishi Kalyan Cess inclusion clarifies it as a leviable charge under service-tax notification, effective from start of June.
Amendment inserts Krishi Kalyan Cess into Explanation 1 of Notification No. 39/2012-Service Tax by adding clause (e) after clause (d), treating the cess as levied under the Finance Act provision cited and thus bringing it within the notification's explanatory scope; notified to come into force from the first day of June, 2016.
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