Swachh Bharat Cess – Service Tax Changes for Housing Societies and Apartment Owners Associations
As per the recent service tax notifications (Notification No. 21/2015-Service Tax and Notification No. 22/2015-Service Tax), all organizations that offer services covered under the ambit of Service Tax, should charge an “Swachh Bharat Cess” at 0.5% of the service value from November 15th 2015. Housing Societies need to collect and pay service tax at the […]