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    <description>The proposed revision subsumes the Education Cess and Secondary and Higher Education Cess into a consolidated Service Tax rate, with the revised rate to take effect from a date to be notified by the Central Government after enactment of the Finance Bill, 2015; until that notified date the existing cesses will continue to be levied and stakeholders express uncertainty about retrospective application to online returns for the 2014-15 period and note the separate Swachh Bharat Cess issue.</description>
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