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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Central Government Imposes Swachh Bharat Cess on Most Taxable Services; Exemptions Apply Under Finance Act Sections 93(1) & 66B.</h1> The Central Government has the authority to impose the Swachh Bharat Cess (SBC) on all or selected taxable services. According to notification No 22/2015-ST dated November 6, 2015, SBC is applicable to all taxable services, except those fully exempt from service tax under any notification issued under section 93(1) of the Finance Act, 1994, or those not subject to service tax under section 66B of the same Act.
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