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1. Union Budget 2015 - Rate of Excise duty revised from 12.36% to 12.5% - Levy of education cess of 1% and 2% on duty of excise removed

2. Seeking refund of amount debited from the MEIS scrips issued to the petitioner in cash - What is the duty to be imposed on the imported goods first be calculated and...

3. The summary is as follows: The automobile cess is levied under the Industries (Development Regulation) Act, 1951, and the Automobile Cess Rules, 1984, while the...

4. Levy of surcharge and education cess on TDS - Absence of PAN - No contrary provision mandating the levy of surcharge and education cess on the rate of 20% u/s...

5. Levy of Education-cess – if customs duty is exempted in favour of assesse, then education cess on imported goods is also not to be levied and collected - HC

6. Validity of Show cause notice - jurisdiction - Inadmissible transitional credit - Education Cess (E Cess) - Secondary & Higher Education Cess (SHE Cess) - Krishi Kalyan...

7. Valuation - inclusion of paper cess in the calculation of Education Cess and Secondary and Higher Education Cess - They obviously lost sight of the Circular No....

8. Levy of ‘education cess’ and ‘higher education cess’ - DTAA between India and Singapore - education cess cannot indeed be levied in respect of tax liability of the...

9. Refund of the credit which arouse on the ground of Notification No. 15/2015-CE wherein the education cess and higher education cess was merged with the excise duty - The...

10. Refund of education cess and the higher education cess - Interpretation of statute - area based exemption availed - revenue directed to refund the education cess and the...

11. Education Cess - Sugar cess levied under Sugar Cess Act, 1982 was not a duty of excise for the purpose of levy of Education Cess - AT

12. Cash refund of cess credit - The "taking" of the input credit in respect of Education Cess and Secondary and Higher Education Cess in the Electronic Ledger after 2015,...

13. Refund of Education Cess and Secondary & Higher Education Cess (SHE Cess) under the transitional provisions of the CGST Act, 2017. The key points are: Cess is a tax...

14. Availment and utilisation of accumulated credit pertaining to Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC) - Carry...

15. Demand of education cess - the Paper Cess levied by other than the Ministry of Finance (Department of Revenue), and therefore, demand of Education Cess on Paper Cess...