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    <description>The Finance Bill proposes the Swachh Bharat Cess, a cess collected as service tax on all or any taxable services at the specified rate, credited first to the Consolidated Fund of India and utilizable after parliamentary appropriation; it is in addition to existing service tax or other cesses, is imposed on the value of services (not on tax), and the provisions and rules under Chapter V of the Finance Act, 1994, including exemptions, refunds, interest and penalties, shall, as far as may be, apply.</description>
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