https://www.taxtmi.com/article/detailed?id=6524 Introduction of Swachh Bharat Cess increases the effective service tax liability by applying an additional cess computed from the service tax liability using the stated formula; this change coincides with abolition of the Education Cess components. The document tabulates historical service tax rates and sets out revised compound rates for specified services across temporal bands, explaining that post-cess effective liability equals the applicable compound or abated rate plus the additional Swachh Bharat Cess, with cross references to the Service Tax valuation and rule provisions. en-us Sat, 14 Nov 2015 18:55:58 +0530 Sat, 14 Nov 2015 18:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6524 Introduction of Swachh Bharat Cess increases the effective service tax liability by applying an additional cess computed from the service tax liability using the stated formula; this change coincides with abolition of the Education Cess components. The document tabulates historical service tax rates and sets out revised compound rates for specified services across temporal bands, explaining that post-cess effective liability equals the applicable compound or abated rate plus the additional Swachh Bharat Cess, with cross references to the Service Tax valuation and rule provisions. Articles Service Tax Sat, 14 Nov 2015 18:55:58 +0530 https://www.taxtmi.com/article/detailed?id=6524