In the Union Budget, 2015, an increase in the rate of Service Tax from 12% to
14% had been proposed from a date to be notified. The Finance Bill, 2015 has since
been enacted and the Central Government has notified 1st June, 2015 as the date from
which the rate of 14% would become applicable. The provisions levying Education Cess
and Secondary and Higher Education Cess would also cease to have effect from same
date i.e. 1st June, 2015, as the same would be subsumed in the service tax rate of
14%. Certain other changes have also been notified with effect from 1st June, 2015.
However, the date of giving effect to the provisions relating to imposition of a Swachh
Bharat cess on all or any taxable service will be done in due course.
http://finmin.nic.in/press_room/2015/servicetax_increse20052015.pdf
http://finmin.nic.in/press_room/2015/servicetax_increse20052015.pdf