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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..... ** Room No. 153, North Block, New Delhi, 29th 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) Commissioners of Service Tax (All) Commissioners of Customs and Central Excise (All) Madam .....

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..... out 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any provision of a former enactment, then references in any other enactment or in any instrument to the provision so repealed shall, unless a different intention appears, be construed as references to the provisions so re-enacted." Thus any reference to section 66 of the Finance Act, 1994 shall be construed as reference to the newly re-enacted provision i.e. section 66B of the .....

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