2011 (12) TMI 131

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..... resentative for respondent This is an appeal against the Order-in-Revision No 2/2009 dated 10.12.2009, passed by the Commissioner Central Excise, Mangalore. 2. Heard both sides. 3. The assessee-respondent is a manufacturer of iron ore pallets and is also exporting the same.  They claimed refund of service tax on the services used in export of goods in terms of Notification No. 41/2007-ST .....

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..... 8.4.2011 wherein it has been clarified that the exemption granted from service tax also applies to the education cess leviable as a percentage of basic service tax payable. 5. I have carefully considered the submissions made by both sides and perused the records. The issue stands clarified  to the field formations by the Board vide Circular dated 8.4.20011. The relevant portions of the Boar .....

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..... cted not to initiate proceedings to recover the education cess, where 'whole of service tax' stands exempted under the notification. Extending the same principle, where education cess has been refunded to exporters along with service tax, by virtue of exemption notifications where 'whole of service tax' is exempt, the same need not be recovered." 6. In view of the above, the Order-in-Revision pas .....

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