No KKC on Services Prior to 31st May 2016- Conditional
Krishi Kalyan Cess(KKC) has been exempted vide Notification No. 35/2016-S.T . But such an exemption is conditional as below :
a) where invoice has been issued on or before 31st May 2016 and
b) provision of service has been completed on or before 31st May 2016.
NOTIFICATION No. 35/2016-Service Tax
New Delhi, the 23rd June, 2016
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 161 of the Finance Act, 2016 (28 of 2016), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts taxable services with respect to which the invoice for the service has been issued on or before the 31st May, 2016, from the whole of Krishi Kalyan Cess leviable thereon, subject to condition that the provision of service has been completed on or before the 31st May, 2016.
[F.No. B-1/21/2016 – TRU] (Mohit Tiwari) Under Secretary