Refund of Swachh Bharat Cess to Exporters and SEZ units
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 … Continue Reading →