Service Tax (Second Amendment) Rules, 2016

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.... by sub-sections (1) and (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994,namely:- 1. (1) These rules may be called the Service Tax (Second Amendment) Rules, 2016.      (2) They shall come into force on the date of their publication in the Official Gazette. 2. I....

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.... shall be inserted, namely:- "B2.22 Swachh Bharat Cess payable based on entries in serial number B2.15             B2.23 Swachh Bharat Cess payable based on entries in serial number B2.16             B2.24 Total Swachh Bharat Cess payable B2.24 = B2.22 +B2.23"     &n....

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....Tax Rules, 1994             DA3 By adjustment of excess amount paid earlier as SBC and adjusted, by taking credit of such excess SBC paid, in this period under rule 6(3) of the Service Tax Rules, 1994             DA4 By adjustment of excess amount paid earlier as SBC and adjusted in this per....

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....   G15 Penalty on SBC paid in cash             G16 Total payment of arrears, interest, penalty on Swachh Bharat Cess G16= G13 +G14+G15"             (v) in PART H,- (a) for Table heading "H1 DETAILS OF CHALLAN (vide which service tax, education cess, secondary and higher educ....