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The Central Government, vide Union Budget 2015, proposed to levy a Swachh Bharat Cess (SBC) at the rate of 2 per cent on the value of taxable services to finance and promote its Swachh Bharat initiative from the date to be notified.
Swachh Bharat Cess is not another tax but we can say that it’s a step towards involving each and every citizen in making contribution to Swachh Bharat. The 0.5% levy will translate into a tax of 50 paisa only on every Rs 100 worth of taxable services.
The government has taken this action to provide a boost to the clean India initiative. The Swachh Bharat cess will be an additional levy, making the effective service tax rate 14.05% against the current 14%.
The Notification has introduced Chapter VI under the Finance Act, 2015 to levy SBC at the rate of 0.5 percent on the value of taxable services from 15 November 2015.
The Swachh Bharat Cess (SBC) will be treated as service tax and the provision related to the levy and collection of service tax including exemption and refund would also apply to SBC in the same manner as it applies to service tax. SBC will apply on the value after Abatement i.e. on the net taxable value.
Although SBC is referred to as a cess, it is yet leviable on the value of taxable services and not on the amount of service tax.
The other issue with the applicability of SBC is that the service providers/receivers might have to make changes in the invoices so as to separately reflect the SBC on the invoices and also examine its impact on the point of taxation, to determine the applicability of SBC in cases where the services/invoice/payment have been made before the effective date i.e. 15 November 2015.
Sudha Mishra vs. Surya Chandra Mishra( R.F.A 299 of 2014
The Hon'ble High Court of Delhi in Sudha Mishra vs. Surya Chandra Mishra (R.F.A 299 of 2014)has ruled that a woman has a right over the property of her husband but she cannot claim a right to live in the house of her parents-in-law
The Lok Sabha or the lower house of Parliament passed the 122nd Constitutional Amendment (GST) Bill, which was earlier modified and passed by the Rajya Sabha.