https://www.taxtmi.com/circulars?id=53477 The Finance Act, 2015 increases the Service Tax rate effective 1 June 2015 and simultaneously withdraws the Education Cess and Secondary and Higher Education Cess from that date; concomitant rule amendments revise alternative rates for specified services. Amendments remove Negative List exclusions for admission to entertainment events and access to amusement facilities, and exclude alcoholic liquor production from the Negative List, thereby making admission/access services, contract manufacturing of potable liquor, and certain lottery-related distributor services subject to service tax. Government-to-business service taxation and the Swachh Bharat Cess are enabled but await notified commencement dates. en-us Tue, 19 May 2015 00:00:00 +0530 Wed, 20 May 2015 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53477 The Finance Act, 2015 increases the Service Tax rate effective 1 June 2015 and simultaneously withdraws the Education Cess and Secondary and Higher Education Cess from that date; concomitant rule amendments revise alternative rates for specified services. Amendments remove Negative List exclusions for admission to entertainment events and access to amusement facilities, and exclude alcoholic liquor production from the Negative List, thereby making admission/access services, contract manufacturing of potable liquor, and certain lottery-related distributor services subject to service tax. Government-to-business service taxation and the Swachh Bharat Cess are enabled but await notified commencement dates. Circulars Service Tax Tue, 19 May 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53477