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    <title>Seeks to amend notification No. 39/2012- ST, dated the 20th June, 2012 so as to provide for rebate of Swachh Bharat Cess paid on all services, used in providing services exported in terms of rule 6A of the Service Tax Rules</title>
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    <description>Amendment adds Swachh Bharat Cess to Explanation 1 of Notification No. 39/2012-Service Tax, making the cess eligible for rebate when paid on services used in providing services exported under rule 6A of the Service Tax Rules, 1994, thereby aligning the cess with the rebate mechanism of the principal notification.</description>
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      <description>Amendment adds Swachh Bharat Cess to Explanation 1 of Notification No. 39/2012-Service Tax, making the cess eligible for rebate when paid on services used in providing services exported under rule 6A of the Service Tax Rules, 1994, thereby aligning the cess with the rebate mechanism of the principal notification.</description>
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