"Swachh Bharat cess will be 2 per cent or less. Government will identify services and it will be applicable from the date of notification," Das told PTI.
The cess, Das said, would be levied on selected services, "only if there is need of funds for the Prime Minister's national cleanliness drive".
In the Budget, Finance Minister Arun Jaitley had proposed an enabling provision to levy the cess at a rate of 2 per cent or less on all or certain services, if the need arises.
Explaining the logic behind increasing the service tax, Das said there was a need to streamline the rate of levy with the rates to be imposed at the time of introduction of Goods and Services Tax (GST). The Government plans to introduce the new indirect tax regime GST from April 2016.
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The Budget proposed 100 per cent tax deduction for the contributions, other than by way of CSR spending, to the Swachh Bharat Kosh.
As regards blackmoney stashed abroad, Das said "as far as foreign assets are concerned there are certain gaps which needs to be plugged".
The government plans to bring a comprehensive law dealing with blackmoney in the ongoing session of Parliament.