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Whether SBC is a ‘Cess’ on tax’ and we need to calculate SBC @ 0.50% on the amount of service tax like we were earlier doing for calculating Education Cess and SHE Cess?

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.... Dated: 16-11-2015 - SWACHH BHARAT CESS (SBC)-FREQUENTLY ASKED QUESTIONS (FAQ) Circular<br>Service Tax<br>Circulars<br>Dated:- 16-12-2015<br>Circular No. FAQ-SBC - Dated: 16-11-2015 - SWACHH BHARAT CE....