CBEC vide Notification No. 03/2016-Service Tax dated February 03, 2016 allows refund/rebate of Swachh Bharat Cess to exporters and SEZ units. By this notification CBEC seeks to amend notification No. 39/2012- ST, dated the 20th June, 2012 so as to provide for rebate of Swachh Bharat Cess paid on all services, used in providing services exported in terms of rule 6A of the Service Tax Rules.
[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)
No. 03/2016-Service Tax
New Delhi, the 3rd February, 2016
G.S.R. .(E).– In exercise of the powers conferred by rule 6A of the Service Tax Rules, 1994, the Central Government, hereby makes following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 39/2012 Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, vide number G.S.R. 481(E), dated the 20th June, 2012, namely:-
In the said notification, in Explanation 1, after clause (c), the following clause shall be inserted, namely:-
(d) Swachh Bharat Cess as levied under sub-section (2) of section 119 of the Finance Act, 2015 (20 of 2015).
[F. No. 332/18/2015-TRU ]
Under Secretary to the Government of India
Note: The principal notification was published in the gazette of India, Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification No. 39/2012 Service Tax, dated the 20th June, 2012 vide number G.S.R. 481(E), dated the 20th June, 2012.