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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]


GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 28/2016-Service Tax
New Delhi, the 26
th
May, 2016

G.S.R. ---(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the
Finance Act, 1994 (32 of 1994) read with sub-section (5) of section 161 of the Finance Act, 2016
(28 of 2016), the Central Government, being satisfied that it is necessary in the public interest so
to do, hereby exempts such taxable services from whole of Krishi Kalyan Cess leviable thereon
which are either exempt from the whole of service tax by a notification or special order issued
under sub-section (1) or as the case may be under sub-section (2) of section 93 of the Finance
Act, 1994 or otherwise not leviable to service tax under section 66B of the Finance Act, 1994:

Provided that Krishi Kalyan Cess shall be leviable only on that percentage of taxable
value which is specified in column (3) for the specified taxable services in column (2) of the
Table in the notification No. 26/2012-Service Tax, dated 20th June, 2012, published in the
Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 468 (E),
dated the 20th June, 2012.
Explanation.- It is hereby clarified that value of taxable services for the purposes of the
Krishi Kalyan Cess shall be the value as determined in accordance with the Service Tax
(Determination of Value) Rules, 2006.

This notification shall come into force from the 1
st
day of June, 2016.

[F.No. B-1/18/2016 - TRU]

(Anurag Sehgal)
Under Secretary
notifications no 28 2016 service tax | iKargos