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.

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..... ms (Tax Research Unit) ***** Room No. 153, North Block, New Delhi, 29 th June, 2012. To Chief Commissioners of Customs and Central Excise (All) Chief Commissioners of Central Excise Service Tax (All) Directors General of Service Tax/Central Excise Intelligence/Audit Commissioners of Central Excise Service Tax (All) .....

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..... eneral 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any provision of a former enactment, then references in any other enactment or in any instrument to the provision so repealed shall, unless a different intention appears, be construed as refere .....

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