https://www.taxtmi.com/forum/issue?id=109594 Swachh Bharat Cess must be levied on the same value used for charging service tax: where service tax is charged on an abated or reduced value or on the service portion of a works contract, SBC is to be computed on that abated/reduced/service portion value; if service tax is exempt, SBC is not leviable. VAT valuation methods (actuals, abated, composition) do not independently determine SBC liability, and invoicing should be aligned so SBC follows service tax valuation. en-us Wed, 23 Dec 2015 12:31:38 +0530 Thu, 23 Jan 2025 15:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109594 Swachh Bharat Cess must be levied on the same value used for charging service tax: where service tax is charged on an abated or reduced value or on the service portion of a works contract, SBC is to be computed on that abated/reduced/service portion value; if service tax is exempt, SBC is not leviable. VAT valuation methods (actuals, abated, composition) do not independently determine SBC liability, and invoicing should be aligned so SBC follows service tax valuation. Discussion-Forum Service Tax Wed, 23 Dec 2015 12:31:38 +0530 https://www.taxtmi.com/forum/issue?id=109594