Education Cess and Secondary and Higher Education Cess

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..... n Cess (refers to both Education Cess leviable under Finance (No.2) Act, 2004 and Secondary and Higher Education Cess leviable under Finance Act, 2007 ), under notifications where whole of service tax' stands exempted. Apparently the doubt arises in the context of Tribunal's Order in the matter of M/s. Balasore Alloys Ltd. Vs CCE, Customs and Service Tax, BBSR-I. (2010-TIOL-1659-CESTAT-KOL).= .....

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..... tions are directed 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. 5. Field formations may be instructe .....

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