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1. Valuation - inclusion of paper cess in the calculation of Education Cess and Secondary and Higher Education Cess - They obviously lost sight of the Circular No....

2. Paper Cess is levied by the Ministry of Industry under the IDR Act, 1951, it is not a duty levied by the Department of Revenue, and hence no education cess could be...

3. Sugar Cess though levied as duty of Excise, the said Cess is not levied by Ministry of Finance and by relying upon the said Board of Circular dated 10.08.2004, Sugar...

4. Levy of surcharge and education cess on TDS - Absence of PAN - No contrary provision mandating the levy of surcharge and education cess on the rate of 20% u/s...

5. Levy of ‘education cess’ and ‘higher education cess’ - DTAA between India and Singapore - education cess cannot indeed be levied in respect of tax liability of the...

6. 100% EOU - alleged wrong calculation of Education Cess and Higher Education Cess - double taxation - the education cess and S&H cess would be chargeable only once under...

7. CENVAT credit - Education Cess and Secondary Higher Education Cess paid under Section 94 of the Finance Act 2004 and Section 139 of the Finance Act, 2007, on the...

8. Levy of Education-cess – if customs duty is exempted in favour of assesse, then education cess on imported goods is also not to be levied and collected - HC

9. Education Cess - Sugar cess levied under Sugar Cess Act, 1982 was not a duty of excise for the purpose of levy of Education Cess - AT

10. Levy of Cess under Clean Energy Cess’ 2010 - The court held that the revenue could levy Clean Energy Cess on coal produced and lying in stock as of 30th June 2017, as...

11. Demanded of interest for the delayed payment of education cess - Education cess and secondary and higher education cess should not be included in the aggregate value for...

12. Period of limitation - rejection of refund claim of Education and Senior Higher Education cess paid on paper and paper board - Rejection of refund claim upheld - AT

13. Seeking refund of amount debited from the MEIS scrips issued to the petitioner in cash - What is the duty to be imposed on the imported goods first be calculated and...

14. CENVAT credit - Education cess and Higher education cess paid on CVD - If the 3rd education cess is considered as a levy on total excise duty, the obvious conclusion...

15. Refund of education cess and the higher education cess - Interpretation of statute - area based exemption availed - revenue directed to refund the education cess and the...