Increased rate of service tax from 12.36% to 14% shall be effective from 1-6-2015 - Date in respect of (i) services provided by the Government or local authority to a business entity and (ii) Swachh Bharat Cess shall be notified later - Prescribes effective date as 1-6-2015 on which the provisions of clauses (a), (c) and (f) of section 107, section 108, sub-sections (2), (3) and (4) of section 109, section 153 and section 159 of the Finance Act, 2015 shall come into force.

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....arat Cess shall be notified later - Prescribes effective date as 1-6-2015 on which the provisions of clauses (a), (c) and (f) of section 107, section 108, sub-sections (2), (3) and (4) of section 109,....

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....cise of the powers conferred by clauses (a), (c) and (f) of section 107, section 108, sub-sections A (2), (3) and (4) of section 109, section 153 and section 159 of the Finance Act, 2015 (No. 20 of 20....