https://www.taxtmi.com/circulars?id=61163 Swachh Bharat Cess is a distinct cess levied on the value of taxable services from the appointed commencement date, applicable to all taxable services except those wholly exempt or in the negative list. It is computed on the same taxable value and valuation rules as service tax (including abatements and special valuation rules), charged and shown separately on invoices, accounted under notified separate codes, subject to reverse charge where applicable, and is not available as Cenvat credit. en-us Thu, 21 Jan 2016 00:00:00 +0530 Tue, 28 May 2019 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61163 Swachh Bharat Cess is a distinct cess levied on the value of taxable services from the appointed commencement date, applicable to all taxable services except those wholly exempt or in the negative list. It is computed on the same taxable value and valuation rules as service tax (including abatements and special valuation rules), charged and shown separately on invoices, accounted under notified separate codes, subject to reverse charge where applicable, and is not available as Cenvat credit. Circulars Central Excise Thu, 21 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61163