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        Case ID :
        Service Tax

        Whether SBC would be leviable on exempted services and services in the negative list?

        16 December, 2015

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        Circular No. FAQ-SBC - Dated: 16-11-2015 - SWACHH BHARAT CESS (SBC)-FREQUENTLY ASKED QUESTIONS (FAQ)

        3 Q  Whether SBC would be leviable on exempted services and services in the negative list?

        Ans. Swachh Bharat Cess is not leviable on services which are fully exempt from service tax or those covered under the negative list of services.

         

        Swachh Bharat Cess on exempted and negative list services is not leviable under the FAQ circular. The circular clarifies that Swachh Bharat Cess is not leviable on services which are fully exempt from service tax and on services covered by the negative list, limiting the cess's chargeability to taxable services only.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Swachh Bharat Cess on exempted and negative list services is not leviable under the FAQ circular.

                              The circular clarifies that Swachh Bharat Cess is not leviable on services which are fully exempt from service tax and on services covered by the negative list, limiting the cess's chargeability to taxable services only.


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