2013 (2) TMI 104 - AT - Service Tax

Refund of duty - Notification No.41/2007-S.T. dated 6.10.2007 - Whether only the basic service tax was available as refund and not the component of education cess and secondary & higher secondary education cess in terms of the said notification - Held that - Board vide Circular No.134/3/2011-ST dated 8.4.2011 has clarified that refund available in terms of the said notification includes refund of education cess and secondary & high education cess collected on the service tax. In favour of assessee

Summary

The Appellate Tribunal CESTAT BANGALORE dismissed eight appeals filed by the department regarding the eligibility of refund of Education cess under Notification No.41/2007-S.T. The Tribunal held that refund includes education cess and secondary & higher secondary education cess as clarified by Circular No.134/3/2011-ST. The appeals were dismissed as they had no merits.