https://www.taxtmi.com/circulars?id=54064 Swachh Bharat Cess is a separate cess levied on the value of taxable services from 15 November 2015, additional to service tax and not a cess on tax. It applies to all taxable services except those fully exempt or in the negative list, must be invoiced and accounted for separately under a distinct accounting code, follows existing service tax valuation, abatement and reverse charge rules, and is not eligible for Cenvat credit. en-us Mon, 16 Nov 2015 00:00:00 +0530 Tue, 17 Nov 2015 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54064 Swachh Bharat Cess is a separate cess levied on the value of taxable services from 15 November 2015, additional to service tax and not a cess on tax. It applies to all taxable services except those fully exempt or in the negative list, must be invoiced and accounted for separately under a distinct accounting code, follows existing service tax valuation, abatement and reverse charge rules, and is not eligible for Cenvat credit. Circulars Service Tax Mon, 16 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54064