https://www.taxtmi.com/forum/issue?id=109787 Swachh Bharat Cess is applicable to services subject to reverse charge, including imported royalty services, by virtue of the statutory extension of reverse charge to SBC. For reverse charge transactions, SBC liability is determined under the Point of Taxation Rules: the point of taxation is the date of payment to the service provider, and SBC is to be calculated on the value of the taxable service at that time. The text does not resolve whether SBC may be deducted from other cesses. en-us Mon, 25 Jan 2016 14:59:49 +0530 Thu, 23 Jan 2025 15:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109787 Swachh Bharat Cess is applicable to services subject to reverse charge, including imported royalty services, by virtue of the statutory extension of reverse charge to SBC. For reverse charge transactions, SBC liability is determined under the Point of Taxation Rules: the point of taxation is the date of payment to the service provider, and SBC is to be calculated on the value of the taxable service at that time. The text does not resolve whether SBC may be deducted from other cesses. Discussion-Forum Service Tax Mon, 25 Jan 2016 14:59:49 +0530 https://www.taxtmi.com/forum/issue?id=109787