Swachh Bharat Cess of 0.5% leviable from Nov. 15, 2015; Service tax rate raised to 14.5%

ST/N : Section 119 of the finance act, 2015 – Swachh Bharat Cess – Exemption to all taxable services from payment of such amount of Swachh Bharat Cess leviable under section 119(2) of said act, which is in excess of Swachh Bharat Cess calculated at rate of 0.5 per cent of value of taxable services