Please find enclosed a copy of service Tax Notification No.21/2015 &22/2015 service Tax dated 06.11.2015 for information and further necessary at your end. This notification has increased the rate of Service tax by O5% for Swachh Bharat cess w.e.f 15-11-2015. Due care should be taken of the Negative List' All the other items not included in the Negative List are liable to be taxed.
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