February 17, 2016 CBEC vide Notification No. 05/2016-Service Tax dated February 17, 2016 make amendment in notification No. 22/2015-Service Tax dated the 6th November, 2015 to grant exemption from Swachh Bharat Cess on services which are exemption through special order under section 93(2) of Finance Act 1994. GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS Notification No. 05/2016-Service Tax New Delhi, the 17th February, 2016 28 Magha, 1937 Saka G.S.R. (E). – In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), read with sub-section (5) of section 119 of the Finance Act, 2015
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