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........RECOMMENDATIONS OF THE GDS COMMITTEE (2017) REPORT ....IMPLEMENTATION PROCESS STARTED ....... VERIFICATION OF MEMBERSHIP FOR RECOGNITION OF SERVICE ASSOCIATIONS IN GDS CADRE HAS BEEN COMMENCED..........AIPEU GDS (NFPE) SUBMITTED APPLICATION TO THE DIRECTORATE IN THE NAME OF 'AIPEU-GDS' TO PARTICIPATE IN THE ENSUING VERIFICATION................... .......

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......... GDS ONLINE RECRUITMENT COMMENCED .. VISIT indiapost.gov.in for Notifications ----- AP(18-3-17) - TELANGANA (18-3-17)-..............FINAL HEARING OF THE COURT CASE IN PR. CAT, DELHI IS ON ...March 2017............

MESSAGE FROM CHQ

Dear Comrade newly elected Divisional / Branch Secretaries of AIPEU-GDS -- PLEASE SEND YOUR POSTAL ADDRESS WITH PIN CODE, MOBILE NUMBER, E-MAIL ID THROUGH SMS TO ..09849466595.. OR BY E-MAIL TO >aipeugdsnfpe@gmail.com< IMMEDIATELY................... CRUSADER TO GRAMIN DAK SEVAKS (2nd Edition -2016) is ready and can place indent to AIPEU GrC (CHQ), NEW DELHI-8....... One copy Rs.225/- (560 pages) ..... Send e-MO for Rs.250/- to receive one copy of the Book by Regd. Book Paket..........

Sunday, November 29, 2015

Govt to bring Bonus Act amendment bill

New Delhi, Nov 28, 2015, DHNS: Government will introduce a bill in the ongoing winter session to amend the Bonus Act, 1965, Prime Minister Narendra Modi told Parliament on Friday.  Replying to the two-day special debate to mark the Constitution Day and Dr BR Ambedkar’s 125th birth anniversary, Modi said: “We are going to bring an important bill in this House to amend Bonus Act. The Cabinet has already approved it. This is a very important bill for our workers. We are taking decisions and working for welfare of the labour class.” 

Bonus calculations :

The amendment bill seeks to enhance extent of coverage for payment of bonus from the existing wage limit of Rs 10,000 to Rs 21,000 per month as well as the calculation limit for payment of bonus from Rs 3,500 to Rs 7,000 per month.

The Union Cabinet had approved the amendment in the Payment of Bonus Act 1965 for the Industrial workers last month, making them eligible for the reward.

Source :  http://www.deccanherald.com

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7th CPC Recommendations - Confederation National Secretariat Decisions - - -



Date : 27-11-2015

Dear Comrades,

National Secretariat of the Confederation of Central Govt Employees  & Workers held on 27-11-15 at New Delhi after detailed deliberations on the recommendations of the 7th Central Pay Commission (CPC) has decided as follows :

1.The National Secretariat has come to the unanimous conclusion that many of the recommendations of the 7th CPC are most retrograde and require to  be modified before implementation by the Government, especially the faulty and depressed  minimum wage arrived at by the 7th CPC and the fitment formula. Some of the recommendations such as abolition of certain allowances etc., are to be rejected.

2. The National Secretariat is of the firm opinion that a united struggle of entire Central Govt Employees including Railways, Defence and Confederation under the banner of National Joint Council of Action (NJCA) can only compel the Government to modify or reject the retrograde recommendations of the 7th CPC and hence it is decided to further strengthen the unity.

3. The National Secretariat further resolved that the form of the united struggle of NJCA should be an indefinite strike, within a time frame, as Govt is moving fast to implement the recommendations. Negotiation with the Government should precede declaration of indefinite strike and intensive campaign among the employees and mobilization, to create sanction behind the demands.

4. In case the requisite movement is not coming about for any reason, Confederation National Secretariat will meet and chalk out its own independent action.

5. Regarding the sector-wise issues relating to the employees of each department, the affiliated organizations of the Confederation in those departments shall take initiative for uniting all like-minded Federations/Associations/Unions in their department and shall organize agitational programmes on departmental specific demands.

6. The National Secretariat decided to insist that the charter of demands of the NJCA and Confederation should include the demands of Gramin Dak Sevaks, Casual/Contract labourers, filling up of vacancies and scraping the New Contributory Pension Scheme.

7. All affiliated organizations of Confederation are requested to intimate by e-mail to the Confederation CHQ  (confederationhq@gmail.com or mkrishnan6854@gmail.com) on the required modifications or additions / deletions in the common recommendations (not department-specific) of the 7th Pay Commission on or before 05-12-2015.

8. Available Secretariat members of the Confederation will meet on 07-12-2015 at New Delhi and finalize the common demands to be included in the charter of demands of NJCA. (NJCA meeting is being held at JCM National Council, Staff-side office on 08-12-2015 to finalize the charter of demands and the further course of action).

9. The National Secretariat congratulated all the Central Govt Employees who made the 27th November 2015 ‘All India Protest Day’ at the call of NJCA, a grand success all over the country by wearing ‘black badges’ and participating in protest demonstrations.

Other Decisions:

1. Next All India Workshop-cum-Trade Union Camp of Confederation will be held at Dehradun (Uttarakhand) before March 2016.

2. The National Secretariat extended full support and solidarity to the proposed agitational programmes of Passport Employees Association including ‘Indefinite hungerfast’.

=M.Krishnan
Secretary General

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Friday, November 27, 2015

DECEMBER 1st & 2nd, 2015 TWO DAYS STRIKE DEFERRED ...


SECRETARY GENERAL AND ALL GENERAL SECRETARIES OF NFPE & AIPEU GDS (NFPE) WILL SIT ON TWO DAYS HUNGER FAST INFRONT OF DAK BHAWAN, NEW DELHI ON 1st & 2nd DECEMBER 2015.

ONE DAY MASS HUNGER FAST IN FRONT OF ALL CPMG / PMG & DIVISIONAL OFFICES ON 11th DECEMBER 2015.

TO EXPRESS OUR ANGER, RESENTMENT AND STRONG PROTEST AGAINST THE REJECTION OF THE LEGITIMATE DEMANDS OF THREE LAKHS GRAMIN DAK SEVAKS BY THE NDA GOVT.

The Federal Secretariat of NFPE held at NFPE Office, New Delhi on 26-11-2015, reviewed the whole situation prevailing among the postal employees in general and the Gramin Dak Sevaks (GDS) in particular after the submission of the 7th Central Pay Commission Report to the Govt and also after the appointment of a separate committee for GDS by the Govt, headed by a retired Postal Board Member as Chairman.

The Federal Secretariat  further reviewed the proposed two days strike call given by NFPE and AIPEU GDS (NFPE) for realization of the legitimate demands of the Gramin Dak Sevaks, which  include bringing the GDS also under the purview of 7th CPC treating them as Civil Servants.

The main demand of NFPE and AIPEU GDS (NFPE) in the charter of demands submitted to Govt and Postal Board is “inclusion of GDS under the purview of 7th CPC”. NFPE organized series of agitational programmes for the GDS demands including dharnas, hunger fast, GDS Parliament March, Parliament March under the banner of Postal JCA (NFPE & FNPO), one day strike on 12th December 2012 and 48 hours strike on 12th & 13th February 2014. Due to our agitational programmes the Postal Board was compelled to submit the proposal for inclusion of GDS under 7th CPC to Finance Ministry with favourable recommendations. But the Finance Ministry rejected the proposal three times and it is in this background NFPE & AIPEU GDS (NFPE) decided to go for two days strike on December 1st & 2nd demanding the Govt to include GDS under the 7th Pay Commission.

Even though the Govt refused to include the GDS under the 7th CPC, the 7th CPC has suo moto examined the main demand of the GDS ie., treating them as Civil Servants and extending them all the benefits of the departmental employees, ofcourse proportionately. It is most unfortunate that the Pay Commission headed by a retired Supreme Court Justice as Chairman, has considered our demand and categorically stated that Gramin Dak Sevaks are holders of Civil Posts but outside the regular civil service and hence can not be treated at par with other civilian employees. After this observation of the Seventh CPC even if the GDS are included in the 7th CPC they are not going to get a fair deal. This has compelled us to modify the demand placed by us before the Govt in the charter of demands.


NFPE, from the very beginning has opposed the appointment of an Officer Committee for GDS and NFPE & AIPEU GDS (NFPE) has tried their best to prevent appointment of an Officer Committee and compelled the department to make effort for inclusion of GDS under 7th CPC itself. But now NDA Govt rejected our demand and has unilaterally appointed GDS Committee with a retired Postal Board Member as Chairman and cheated three lakh GDS employees. From our past experiences we know that the retired officers of the Postal Department will never do justice to the Gramin Dak Sevaks.

In view of the fact that 7th CPC has rejected our demand for Civil Servant status and also the Govt has unilaterally imposed the officer committee on GDS, the Federal Secretariat felt that it is not appropriate to go for an immediate strike with the demands raised by us in the charter of demands, i.e., inclusion of GDS under 7th CPC. Now GDS can get justice only if NDA Govt take a policy decision to regularize the services of GDS treating them as Civil Servants. Federal Secretariat is fully aware that we can not expect such a decision withou the change in the policy of the Government towards GDS. To make a change in the policy decision of the Govt., a bigger mobilization and strike of all postal employees including GDS with the active support and solidarity of other central Govt employees under the banner of Confederation of Central Govt Employees and workers and also the JCM National Council Staffside organizations is required.

The Federal Secretariat decided to explore all possibilities and wider consultations for such a united struggle. The Federal Secretariat felt that to pave way for wider consultations, the independent strike call of NFPE & AIPEU GDS (NFPE) need to be deferred and all likeminded organizations are to be brought under a common platform. Accordingly Federal Secretariat unanimously decided to defer the proposed two days strike scheduled to be held on 1st & 2nd December 2015.

The Secretary General and all General Secretaries of NFPE shall sit on two days hunger fast in front of Dak Bhawan, New Delhi on 1st & 2nd December 2015 expressing our strong protest to the Govt and also demanding regularization of Gramin Dak Sevaks by granting them civil servant status with all consequential benefits of regular employees.

The Federal Secretariat, while saluting the grass root level workers for their intensive campaign and preparation for the strike, calls upon them to organize one day hunger fast infront of all CPMG / PMG and Divisional Offices throughout the country on 11th December 2015 to ventilate our anger, resentment and strong protest against the callous and inhuman attitude of the NDA Govt towards three lakh Gramin Dak Sevaks who are the backbone of the Postal Department catering to the needs of the rural population of this country in postal sector.

Federal Executive of NFPE will meet shortly  to review the situation and shall decide future course of action.

=R.N.PARASHAR                                                               P.PANDURANGARAO

SECRETEARY GENERAL                                                GENERAL SECRETARY

Tuesday, November 24, 2015

GAZETTE NOTIFICATION ISSUED FOR GDS PAY COMMITTEE - TODAY



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HOLD PROTEST DEMONSTRATIONS - AGAINST THE CONSTITUTION OF AN OFFICER'S COMMITTEE FOR GRAMIN DAK SEVAKS --

Dear comrades,

NOTIFICATION ISSUED FOR GDS PAY COMMITTEE

For the last few days we are observing from various sources of media that the Department is constituted an Officer Committee parallel with the 7th Central Pay Commission to look in to the issues of Gramin Dak Sevaks. 

It is the most stringent attitude of the Govt and Department regarding GDS even after enough requests and appeals from all corners of Central Government employees including Railways & Defense personnel to include GDS in the ambit of 7th CPC.

The Govt. and Department of Posts thrown the ball in the court for a foul game with all the Central Govt employees and GDS and dragged the issue for two years. Now it has opened its narrow mindedness through the pronouncement in the Report of the 7th CPC after its submission to the Govt and started the process of constituting an officer committee routinely to keep the GDS away from the Departmental employees. 

It is published that Shri Kamalesh Chandra, Retired Postal Board Member’s name is cleared by the Govt. for appointment as the 'Chairman' of the GDS Pay Committee.

This is a very unfortunate situation for GDS, struggling for their pay and benefits as usually what every time of pay commission is constituted. We have to face the circumstances boldly and courageously. 

After reviewing the over all situation prevailed in all quarters, our AIPEU GDS (NFPE) CHQ called for a programme of action as a protest to the indifferent attitude over the 2.70lakh GDS.

HOLD PROTEST DEMONSTRATIONS

IN ALL WORK PLACES ON THE NOTIFICATION OF
THE CONSTITUTION OF AN OFFICER COMMITTEE FOR GRAMIN DAK SEVAKS

All the Branch / Divisional Secretaries, Circle Secretaries / CHQ office bearers are requested to conduct the programme effectively. NFPE endorsed this programme of action to participate all members of its affiliated unions in all divisions and circles.

==P.PANDURANGARAO
       General Secretary

Friday, November 20, 2015

NFPE Circular

NATIONAL FEDERATION OF POSTAL EMPLOYEES
1st Floor, North Avenue PO Bldg., New Delhi – 110001

 7th  PAY COMMISSION REPORT

TOTALLY DISAPPOINTING
POSTAL EMPLOYEES – ALL DEMANDS REGARDING ENHANCED WAGES AND SERVICE CONDITIONS REJECTED
 

HOLD PROTEST DEMONSTRATIONS ALL OVER THE COUNTRY
 

1.     Commission is of the view that there is no justification of upgrading the pay of
(a)  Postal Assistants/Sorting Assistants
(b) Postal Assistant (SBCO)
(c)  Postal Assistant (CO)
(d) Postman cadre & Mailguard.
(e)  PO & RMS accountants
(f)   Despatch Rider (MMS)
(g)  Multi-Tasking Staff (MTS) including Foreign Post
(h) Binders
(i)    System Administrators (No separate cadre or pay)
(j)    Marketing Executives (no separate cadre or Pay)
(k)  Artisans
(l)    Technical Supervisors (MMS) (in) Drivers

2.     Gramin Dak Sevaks cannot be treated as Civil servants at par with Regular employees. As they are only holder of civil posts and not civilian employees, no recommendations with regard to GDS.

3.     Recommended immediate merger of 33 Postal dispensaries in 10 Postal Circles with CGHS.
  
4.     ADDITIONAL POST ALLOWANCE FOR POSTMAN
10% of Basic Pay if one shares the another Postmen duty. If it is shared by two Postmen, it will be 5% for both.

5.     HOLIDAY MONETARY COMPENSATION
Supervisor, PA, Sorting Postman – Rs. 200/- per holiday.
MTS – Rs. 150/- per holiday

6.     ADDITIONAL WORK ALLOWANCE
2% of the Basic Pay per month
10% of the Basic pay if period exceeds 45 days.

7.     IP/ASP/SP SCALE UPGRADED
Commission has noted that the VI CPC had placed Inspector (Posts) at par with Inspector of CBDT/CBED. Subsequently the Inspector of CBDT/CBE were elevated to GP 4600. The Commission has further noted that the Inspector of Posts and Inspector of CBDT/CBED are recruited through the same combined graduate level examination. Therefore the commission recommended 4600 GP for IP and 4800 GP and 5400 GP for SPOs.


(R. N. Parashar)
Secretary General

NFPE

7th CPC - Analysys on GDS issues

Gramin Dak Sewaks

11.8.48 A demand has been made before the Commission for treating Gramin Dak Sewaks (GDS) as civil servants at par with other regular employees for all purposes.

Analysis and Recommendations

11.8.49   The Commission has carefully considered the demand and noted the following: 

a.   GDS are Extra-Departmental Agents recruited by Department of Posts to serve in rural areas. 

b.   As per the RRs, the minimum educational qualification for recruitment to this post is Class X. 

c.   GDS are required to be on duty only for 4-5 hours a day under the terms and conditions of their service. 

d.   The GDS are remunerated with Time Related Continuity Allowance (TRCA) on the pattern of pay scales for regular government employees, plus DA on pro-rata basis. 

e.   A GDS must have other means of income independent of his remuneration as a GDS, to sustain himself and his family. 

11.8.50   Government of India has so far held that the GDS is outside the Civil Service of the Union and shall not claim to be at par with the Central Government employees. The Supreme Court judgement also states that GDS are only holders of civil posts but not civilian employees.

The Commission endorses this view and therefore has no recommendation with regard to GDS. 

//copy// source:aipeup3tn


Thursday, November 19, 2015

7th CENTRAL PAY COMMISSION REPORT SUBMITTED TODAY TO GOVT.



SOME IMPORTANT HIGHLIGHTS :

♦ Report consist of 900 pages
♦ Pay Panel recommends 16% Pay hike
♦ Grade Pay and Band Pay system abolished
♦ Minimum Salary Rs.18000
♦ Apex pay scale Rs.225000
♦ Cabinet secretary Pay Rs.250000
♦ Annual increment  @3%
♦ 23.5% hike in pay and allowances together
♦ Fitment formula 2.57%
♦ Group insurance increased to Rs.50 lakhs
♦ HRA remains same 10% 20% 30%
♦ 52 Allowances abolished
♦ 36 Allowances submerged

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  • Minimum pay is Rs.18,000/-
  • Grade Pay System abolished
  • fitment formula will be 2.57. So using present basic pay, 7th CPC pay can be calculated by multiplying the same with 2.57 factor.
  • Increase in Military service Pay increased to 16,500
  • 3% annual increment
  • 52 allowances abolished
  • 16% increase in pay
  • 23.55% increase overall salary when taking in to increase in allowances also
  • 24% increase in Pension

In a bonanza for central government employees, the Seventh Pay Commission on Thursday submitted its final report to Finance Minister Arun Jaitley recommending a 22-23 percent jump in their salary and allowances.

The Pay Commission headed by Justice A K Mathur has suggested a 15 percent increase over the basic salary plus DA for the central government staff. An increase in allowances like HRA has also been recommended.

The total increase will be 23.55 percent of the gross salary (basic plus DA plus allowances). The pay commission has also proposed a status quo on the retirement age of central government employees. Retirement age for central government employees is 60 years now.

The recommendations of the 7th Pay Commission are scheduled to take effect from January 1, 2016.

Besides Chairman, other members of the commission are Vivek Rae, a retired IAS officer of 1978 batch, and Rathin Roy, an economist. Meena Agarwal is secretary of the commission.

The central government constitutes the pay commission every 10 years to revise the pay scale of its employees and often these are adopted by states after some modifications.

The Commission was set up by the UPA government in February 2014 to revise remuneration of about 48 lakh central government employees and 55 lakh pensioners.

The Union Cabinet had extended the term of the panel in August by four months, till December. The 6th Pay Commission was implemented with effect from January 1, 2006.

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NFPE & AIPEU-GDS (NFPE) - - COURT CASE ON GDS IN PR. CAT - UPDATE

IT IS INFORMED THAT THE CASE PROCEEDINGS ON GDS CIVIL SERVANT STATUS IN PRINCIPLE CAT, DELHI IS ADJOURNED TO 22-01-2016 FOR FINAL ARGUMENTS.

Monday, November 16, 2015

STRIKE CAMPAIGN FOR TWO DAYS STRIKE

INTENSIFY PREPARATIONS FOR 2 DAYS STRIKE ON 1st & 2nd DECEMBER-2015.
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Department of Posts is moving very fast to constitute officer committee for G.D.S.
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Secretary to the GDS Committee already appointed
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Department of Posts is not paying any attention towards our all other Demands.
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Cadre restructuring file is still pending in Finance Ministry. 
It will be of no use if not implemented before 7th CPC Report.

No attention on filling up of vacant posts in all cadres.

No restriction or harassment and trade union victimization.

NO COMPROMISE ON DEMANDS

WE HAVE TO PROVE OUR FIGHTING CULTURE.

Get united and make all preparations to make the strike a historic success.

Follow the instructions circulated in NFPE Circular.

DO NOT LEAVE ANY STONE UNTURNED.


WE HAVE WON ON SO MANY OCCASIONS AND THIS TIME ALSO WE WILL WIN.


SWACHCH BHARAT CESS @ 0.05% ON PLI & RPLI PREMIUM w.e.f 15-11-2015


Increased Service Tax by 0.5% for Swachh Bharat Cess - Notification



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STRUGGLE PROGRAMMES OF POSTAL EMPLOYEES

THREE DAYS DHARNA BEFORE CPMG (O) BY PJCA KERALA

          Kerala PJCA organised 3 days Dharna before CPMG office from 11th to 13th November 2015 demanding inclusion of  GDS in 7th CPC, Replacement of outdated computers, printers, UPS etc, proper repair and maintenance of PO / RMS buildings and staff quarters and some other circle level issues. 

          On 11th Dharna was inaugurated by Com. M. Krishnan Secretary General, Confederation, 12th by Com. P. U. Muralidheran General Secretary NUGDS FNPO and on 13th by Com. K. Varadarajan CPIM State Committee member. NFPE COC Convenor Com. P. V. Rajendan, FNPO COC Convenor Sri. Johnson Avokaran and Circle Secretaries P. K. Muralidheran (P3), A. B. Lalkumar (P4), M. S. Sabu (GDS), C. M. Ravindrandanath (R4), Muthuswamy (Admn., M. P. Vijayan (Postal A/Cs), Sreerangan (PT/CL), M. C. Nair (AIPRPA) and FNPO Circle Secretaries Sri. C. Moideenkutty (P4), D. Christudas (R3), Vinod (R4) and other circle leaders addressed the Dharna. 

              Hundreds of employees participated in Dharna on all these 3 days. Circle JCA decided to intensify the agitations for the settlement of the long pending demands.  P. V. Rajendran, Convenor COC Kerala.



DHARNA BY NFPE UNIONS ASSAM CIECLE

AT MEGHDOOT BHAWAN, GUWAHATI ON 06.11.2015


Saturday, November 14, 2015

INTENSIFY STRIKE CAMPAIGN :


STRIKE NOTICE SERVED TO THE SECRETARY DEPARTMENT OF POSTS BY NFPE LEADERS ON 06th NOVEMBER-2015.

            Start intensive preparations for making 1st & 2nd December, 2015 strike a historic success.
            All General Secretaries /NFPE Office bearers /Circle Secretaries /Divisional  & Branch Secretaries of all NFPE affiliated unions and AIPEU GDS (NFPE) are requested to intensify the campaign  programme at all levels by   organizing mass demonstrations, General Body Meetings, Gate Meetings and Press Conferences
            Please issue Circulars. Pamphlets, Hand Bills, Posters in English / Hindi and Regional languages and send to all up to each office, HO,SO,BO , RMS & MMS offices and all other sections of Department.
            Circle and Divisional Secretaries are requested to launch intensive campaign programme upto Division and Branch levels.

Fight unitedly to achieve the demands.

We have won so many occasions and this time also we will also win.

Inquilabad Zindabad

Postal Unity Zindabad

NFPE/AIPEU GDS (NFPE) Zindabad

Employees regularized after 01.01.2004 will be covered under Old Pension Scheme – Supreme Court , Please read this news paper report published in Tribune:-


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Clarifications on Swachh Bharat Cess

Swachh Bharat Cess will come into effect from 15th November 2015, at the rate of 0.5% on all services, which are presently liable to service tax. This will translate into a tax of 50 paisa only on every one hundred rupees worth of taxable services. The proceeds from this cess will be used for financing and promoting Swachh Bharat initiatives. 


Some doubts are being raised with respect to the levy of Swachh Bharat Cess, such as,- 

(i) what would be Swachh Bharat Cess on services where service tax is being paid under the alternative rates of service tax? 

(ii) what would be the value of taxable services for computation of Swachh Bharat Cess? 

(iii) whether reverse charge mechanism would apply for the levy of Swachh Bharat Cess? 

(iv) what would be the point of taxation for Swachh Bharat Cess ? 

In this regard, it is clarified that answers to the above queries are in the provisions of sub-section (5) of Section 119 of the Finance Act, 2015 by which all the provisions of service tax as contained in Chapter V of the Finance Act, 1994 have been made applicable to Swachh Bharat Cess. It is, thus, very clear that all the provisions including those related to computation of taxable value, assessment, exemption, payment, penalty applicable to service tax would also apply in respect of Swachh Bharat Cess. 

Service tax is presently levied at alternative rates in respect of service provided by air travel agents, life insurance service, service in relation to sale/purchase of foreign exchange including money changing and service by lottery distributors/selling agents, subject to fulfilment of conditions prescribed under the Service Tax Rules. Option has been provided for levy of Swachh Bharat Cess also at alternative rates in respect of the above mentioned services. 

The alternate rate of Swachh Bharat Cess would be: 

Service Tax Liability (at the alternate rate) X 0.5/14. 

As regards the taxable value for the levy of Swachh Bharat Cess, it would be the same on which service tax is levied. Swachh Bharat Cess would be calculated on abated value or value arrived at under the Service Tax (Determination of Value) Rules, 2006, as the case may be. For example, the effective Swachh Bharat Cess in respect of services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, having the facility of air–conditioning or central air-heating in any part of the establishment, would be 0.5% of 40% i.e 0.2%. The cumulative service tax and Swachh Bharat Cess liability would be 5.8% (14.5% of 40%) of the total amount charged. 

Similarly, a person liable to pay service tax on reverse charge basis would be laible to pay Swachh Bharat Cess also on reverse charge basis. As regards Point of Taxation, since this levy has come for the first time and all services (except those services which are in the Negative List or are wholly exempt from service tax) are being taxed, it is a new levy, which was not in existence earlier. Rule 5 of Point of Taxation Rules would be applicable in this case. Therefore, in case where payment has been received and invoice is raised before the service becomes taxable, i.e., prior to 15th November, 2015, there is no lability of Swachh Bharat Cess. In case payment has been received before the service became taxable and invoice is raised within 14 days, i.e. upto 29th November, 2015, even then the service tax liability does not arise. Swachh Bharat Cess will be payable on services which are provided on or after 15th Nov, 2015, invoice in respect of which is issued on or after that date and payment is also received on or after that date. Swachh Bharat Cess will also be payable where service is provided on or after 15th Nov, 2015 but payment is received prior to that date and invoice in respect of such service is not issued by 29th Nov, 2015. 

Thus, it may be seen that all issues relating to Swachh Bharat Cess are addressed in the Service Tax provisions itself by virtue of the applicability of Chapter V of the Finance Act, 1994 and the rules made there under.

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Source : PIB ,  Release 12.11.2015