Complex sentence: Currently, Swachh Bharat Cess and Krishi Kalyan Cess would also be levied on all services on which Service Tax is being levied and therefore, the Service Tax (including Swachh Bharat Cess and Krishi Kalyan Cess) applicable from 1 June 2016 has become 15%.
Split into simpler sentences: Currently, Swachh Bharat Cess and Krishi Kalyan Cess would also be levied on all services on which Service Tax is being levied. And therefore, the Service Tax (incl. Swachh Bharat Cess and Krishi Kalyan Cess) applicable from 1 June 2016 has become 15%.