(7D)[ The person liable for paying the service tax under sun-rule (7), (7A), [(7B), (7C) or (7CA)] [Inserted by Notification No. G.S.R. 855(E), dated 15.11.2015 (w.e.f. 1.7.1994).] of rule 6, shall have the option to pay such amount as determined by multiplying total service tax liability calculated under sub-rule (7), (7A), (7B) or (7C) of rule 6 by [effective rate of Swachh Bharat Cess] [Substituted '0.5' by Notification No. G.S.R. 554 (E), dated 26.5.2016 (w.e.f. 1.7.1994).] and dividing the product by [rate of service tax specified in section 66B of the Finance Act, 1994] [Substituted '14 (fourteen)' by Notification No. G.S.R. 554 (E), dated 26.5.2016 (w.e.f. 1.7.1994).], during any calendar month or quarter, as the case may be, towards the discharge of his liability for Swachh Bharat Cess instead of paying Swachh Bharat Cess at the rate specified in sub-section (2) of section 119 of the Finance Act, 2015 (20 of 2015) read with notification No. 22/2015-Service Tax, dated the 6th November, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 843(E), dated the 6th November, 2015, and the option under this sub-rule once exercise, shall apply uniformly in respect of such services and shall not be changed during a financial year under any circumstances.]
