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Home › TMI Notes › Service Tax › Circulars › Category › This
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Service Tax

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

16 December, 2015

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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 ... Summary

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Acts Income Tax
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