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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)
New Delhi, the 12
th
November, 2015
NOTIFICATION
No. 23 /2015-Service Tax
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 119 of the Finance Act, 2015 (20 of 2015), the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India
in the Ministry of Finance (Department of Revenue) No. 22/2015-Service Tax, dated the 6
th
November, 2015, published in the
Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 843 (E), dated the 6
th
November, 2015,
namely:-
In the said notification, after the proviso, the following shall be inserted, namely:-
​Provided further that Swachh Bharat 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 20
th
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 20
th
June, 2012.
Explanation.- It is hereby clarified that value of taxable services for the purposes of the Swachh Bharat Cess shall be the value
as determined in accordance with the Service Tax (Determination of Value) Rules, 2006.​
[F.No. 354/129/2015 - TRU]
(K. Kalimuthu)
Under Secretary to the Government of India
notifications no 23 2015 st | iKargos