https://www.taxtmi.com/circulars?id=53240 Service Tax rate is revised to subsume education cesses into a single higher rate effective from a notified date; an enabling provision allows imposition of a Swachh Bharat Cess on taxable services from a notified date. The Negative List and definitions are amended to tax admission to many entertainment events and certain manufacturing-related services, and to exclude government-to-business services from the Negative List. Valuation rules, penalty and recovery provisions, Service Tax Rules (including aggregator liability and digital records) and Cenvat Credit Rules (including extended credit period and reverse charge treatment) are amended, with staggered effective dates and transitional provisions. en-us Sat, 28 Feb 2015 00:00:00 +0530 Thu, 19 Mar 2015 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53240 Service Tax rate is revised to subsume education cesses into a single higher rate effective from a notified date; an enabling provision allows imposition of a Swachh Bharat Cess on taxable services from a notified date. The Negative List and definitions are amended to tax admission to many entertainment events and certain manufacturing-related services, and to exclude government-to-business services from the Negative List. Valuation rules, penalty and recovery provisions, Service Tax Rules (including aggregator liability and digital records) and Cenvat Credit Rules (including extended credit period and reverse charge treatment) are amended, with staggered effective dates and transitional provisions. Circulars Service Tax Sat, 28 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53240