Service Tax & Cess for the purpose of Rebate of Service Tax to include Swachh Bharat Cess

By | February 28, 2016

Service Tax & Cess for the purpose of Rebate of Service Tax to include Swachh Bharat Cess

CBEC vide Notification No. 03/2016-Service Tax, Dated: February 03, 2016 has amended the meaning of “service tax and cess” so as to include Swachh Bharat Cess therein for the purpose of Rebate of Service Tax paid for providing service exported in terms of rule 6A of the Service Tax Rules, 1994, to any country other than Nepal and Bhutan, subject to the conditions, limitations and procedures specified.

 [Notification No. 03/2016-Service Tax, Dated: February 03, 2016]

 

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