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TMI Blog2011 (12) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... by virtue of exemption, Education Cess would also be NIL. In view of the above, Order-in-Revision passed by the Commissioner to recover education cess from the refund granted on the ground that the exemption was only in respect of service tax and does not cover the education cess cannot be sustained.- Decided in favor of assessee. - ST/541 of 2010 - Final Order No. 801/2011 - Dated:- 2-12-2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax and does not cover the education cess. Accordingly, the Commissioner confirmed the demand as proposed in the show-cause notice. 4. The learned Representative on behalf of the respondent submits that exemption from service tax is for 'the whole of service tax' levied and 'education cess' as a percentage of basic service tax is also service tax and hence, prays for setting asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding to section 95(1) of Finance (No. 2) Act, 2004 and section 140(1) of Finance Act, 2007, Education Cess and Secondary and Higher Education Cess are leviable and collected as service tax, and when whole of service tax is exempt, the same applies to education cess as well. Since Education Cess is levied and collected as percentage of service tax, when and wherever service tax is NIL by virtue of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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