https://www.taxtmi.com/article/detailed?id=6538 Swachh Bharat Cess is a new separate levy on taxable services effective from 15 November 2015, to be charged, invoiced, accounted and paid independently of service tax; it is excluded from the Cenvat credit chain, cannot be credited or set off, and uses existing abatement, valuation and reverse charge provisions. Application of the Point of Taxation Rules creates transitional uncertainties where the cess may be leviable in circumstances where services were provided before the effective date, and administrative commencement mid-period increases compliance burdens. en-us Sat, 21 Nov 2015 10:23:48 +0530 Thu, 03 Dec 2015 12:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6538 Swachh Bharat Cess is a new separate levy on taxable services effective from 15 November 2015, to be charged, invoiced, accounted and paid independently of service tax; it is excluded from the Cenvat credit chain, cannot be credited or set off, and uses existing abatement, valuation and reverse charge provisions. Application of the Point of Taxation Rules creates transitional uncertainties where the cess may be leviable in circumstances where services were provided before the effective date, and administrative commencement mid-period increases compliance burdens. Articles Service Tax Sat, 21 Nov 2015 10:23:48 +0530 https://www.taxtmi.com/article/detailed?id=6538