Applicability of provisions of the Finance Act, 2004 relating to education cess and the Finance Act, 2007 relating to secondary and higher education cess - Service Tax - SERVICE TAX TRADE NOTICE NO. 07/2012

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS SERVICE TAX SERVICE TAX TECHNICAL SECTION 71. CLUB ROAD, BELGAUM-590001 C. NO. IV/16/26/2012 ST (Tech.) Dated: 26.07.2012 SERVICE TAX TRADE NOTICE NO. 07/2012 Subject; Applicability of provisions of the Finance Act, 2004 relating to education cess and the Finance Act, 2007 relating to secondary and higher education cess- regarding. There has been some doubt regarding the applicability of provisions of the Finance Act, 2004 relating to education cess and the Finance Act, 2007 relating to secondary and higher education cess as the concerned Acts make reference to section 66 of the Finance Act, 1994, which shall cease to have effect from July 1, 2012. In this connection, as also in general, you may kindly refer to the sub-section (1) of section 8 of the General Clauses Act, 1897 which reads as under: Where this Act, or any Central Act or 'Regulation made after reference to the commencement of this Act;; repeals, and re-enacts, with or without modification, any provision of a former, enactment, then references in any other enactment or in any instrument to the provision so repealed shall, unless a different intention appears, be construed as references to the provisions so re-enacted. Thus any reference to section 66 of the Finance Act;' 1994 shall be construed as reference to the newly re-enacted provision i.e. section 66B of the same Act, Despite the stated position of law, the matter has been settled by the issue of Removal of Difficulties Order No. 2/2012 dated 29.06. 2012. 2. This circular may be communicated to the field formations and service tax assessees through Public Notice/Trade Notice. Hindi version would follow. The content of the above may be brought to be notice -of all the constituent members of the trade and industry. (Authority: Board's Circular No. 160/11/2012-ST dated 29.064012 Issued from file F. No. 334/1/2012-TRU, New Delhi). (V.B. DESPANDE) ASSISTANT COMMISSIONER ST (TECH)