High Court Upholds Ban on Using Education Cess Credits for Telecom Service Tax Payments, Citing Articles 14, 19(1)(g), 265, 300A.

Violation of Articles 14, 19(1)(g), 265 and 300A of the Constitution of India - utilization of credit accumulated on account of Education Cess and Secondary and Higher Education Cess for payment of service tax leviable and payable on telecommunication services - HC dismissed the appeal of the assessee. .....

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