Omitted

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..... ces which are taxable services, shall be a tax (in this section referred to as the Secondary and Higher Education Cess on taxable services) at the rate of one per cent., calculated on the tax which is levied and collected under section 66 of the Finance Act, 1994. (2) The Secondary and Higher Education Cess on taxable services shall be in addition to the tax chargeable on such taxable services, u .....

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