https://www.taxtmi.com/news?id=15176 Swachh Bharat Cess is a separate levy governed by Chapter V service tax provisions; it is calculated on the same taxable value as service tax (including abated value or values determined under the Determination of Value Rules), follows alternative-rate computation where applicable, and is payable under reverse charge when service tax is payable under reverse charge. Point of Taxation Rules determine chargeability where payment, invoicing, and provision of service intersect with the levy commencement. en-us Fri, 13 Nov 2015 16:38:04 +0530 Fri, 13 Nov 2015 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=15176 Swachh Bharat Cess is a separate levy governed by Chapter V service tax provisions; it is calculated on the same taxable value as service tax (including abated value or values determined under the Determination of Value Rules), follows alternative-rate computation where applicable, and is payable under reverse charge when service tax is payable under reverse charge. Point of Taxation Rules determine chargeability where payment, invoicing, and provision of service intersect with the levy commencement. News - Fri, 13 Nov 2015 16:38:04 +0530 https://www.taxtmi.com/news?id=15176