https://www.taxtmi.com/forum/issue?id=110214 Swachh Bharat Cess is not leviable on services that are exempt from service tax by a notification issued under the statutory exemption power; transport of export goods exempted by such a notification is therefore outside SBC. By contrast, a rebate granted under a different statutory mechanism does not automatically exclude SBC or entitle rebate/refund of SBC unless the rebate instrument explicitly includes SBC. en-us Wed, 20 Apr 2016 15:43:22 +0530 Thu, 23 Jan 2025 15:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110214 Swachh Bharat Cess is not leviable on services that are exempt from service tax by a notification issued under the statutory exemption power; transport of export goods exempted by such a notification is therefore outside SBC. By contrast, a rebate granted under a different statutory mechanism does not automatically exclude SBC or entitle rebate/refund of SBC unless the rebate instrument explicitly includes SBC. Discussion-Forum Service Tax Wed, 20 Apr 2016 15:43:22 +0530 https://www.taxtmi.com/forum/issue?id=110214