https://www.taxtmi.com/article/detailed?id=6523 Clarification establishes that Swachh Bharat Cess is chargeable on the value of taxable services as determined after applicable abatements under the Service Tax (Determination of Value) Rules, 2006, that the Cess is payable under the Reverse Charge Mechanism, and that an alternate proportional computation is available where services attract prescribed alternative service tax rates; administrative guidance also confirms a separate accounting code and that Cenvat Credit of the Cess is not available. en-us Sat, 14 Nov 2015 16:48:04 +0530 Tue, 17 Nov 2015 17:00:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6523 Clarification establishes that Swachh Bharat Cess is chargeable on the value of taxable services as determined after applicable abatements under the Service Tax (Determination of Value) Rules, 2006, that the Cess is payable under the Reverse Charge Mechanism, and that an alternate proportional computation is available where services attract prescribed alternative service tax rates; administrative guidance also confirms a separate accounting code and that Cenvat Credit of the Cess is not available. Articles Service Tax Sat, 14 Nov 2015 16:48:04 +0530 https://www.taxtmi.com/article/detailed?id=6523