https://www.taxtmi.com/article/detailed?id=6513 The Finance Act, 2015 establishes the Swachh Bharat Cess as an additional cess on the value of taxable services, made effective by notification from November 15, 2015 and initially limited to a 0.5% charge on taxable services. The cess is chargeable over and above existing service tax, excludes services in the Negative List and those exempted by notification, and is to be governed, as far as applicable, by the same provisions and rules that apply to service tax, creating compliance questions on invoicing, accounting, availment of Cenvat credit, abatement computation and transitional treatment of ongoing transactions. en-us Mon, 09 Nov 2015 12:32:42 +0530 Mon, 09 Nov 2015 12:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6513 The Finance Act, 2015 establishes the Swachh Bharat Cess as an additional cess on the value of taxable services, made effective by notification from November 15, 2015 and initially limited to a 0.5% charge on taxable services. The cess is chargeable over and above existing service tax, excludes services in the Negative List and those exempted by notification, and is to be governed, as far as applicable, by the same provisions and rules that apply to service tax, creating compliance questions on invoicing, accounting, availment of Cenvat credit, abatement computation and transitional treatment of ongoing transactions. Articles Service Tax Mon, 09 Nov 2015 12:32:42 +0530 https://www.taxtmi.com/article/detailed?id=6513