https://www.taxtmi.com/article/detailed?id=6843 Krishi Kalyan Cess is aligned with service tax procedures: reverse charge applies mutatis mutandis; exempt services and abated portions are not subject to KKC; value for KKC follows Service Tax determination rules; rebate for exported services and refunds to SEZ developers/units follow service tax treatment; taxpayers may opt to discharge KKC via a proportionate composite-rate calculation for a chosen financial year. Cenvat credit of KKC is permitted to service providers but restricted for KKC payment only. Separate rules and forms implement an Indirect Tax Dispute Resolution Scheme with specified declaration, acknowledgement, deposit reporting and discharge order procedures. en-us Fri, 03 Jun 2016 10:53:46 +0530 Fri, 03 Jun 2016 10:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6843 Krishi Kalyan Cess is aligned with service tax procedures: reverse charge applies mutatis mutandis; exempt services and abated portions are not subject to KKC; value for KKC follows Service Tax determination rules; rebate for exported services and refunds to SEZ developers/units follow service tax treatment; taxpayers may opt to discharge KKC via a proportionate composite-rate calculation for a chosen financial year. Cenvat credit of KKC is permitted to service providers but restricted for KKC payment only. Separate rules and forms implement an Indirect Tax Dispute Resolution Scheme with specified declaration, acknowledgement, deposit reporting and discharge order procedures. Articles Service Tax Fri, 03 Jun 2016 10:53:46 +0530 https://www.taxtmi.com/article/detailed?id=6843