Swachh Bharat Cess applicability: applies to all taxable services except services fully exempt or not leviable to service tax.

Swachh Bharat Cess applies to all taxable services except those that are fully exempt under a statutory notification or are otherwise not leviable to service tax; the cess was imposed by government authority to cover the taxable service base while preserving existing exemptions and non leviability rules.

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