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Service Tax - Highlights / Catch Notes

Home Highlights January 2012 Year 2012 This

Refund of service tax to include education cess - Education Cess ...


Refund of Service Tax Must Include Education Cess; Rejection Unwarranted When Service Tax is Exempt and NIL.

January 5, 2012

Case Laws     Service Tax     AT

Refund of service tax to include education cess - Education Cess is levied and collected as percentage of service tax, when and wherever service tax is NIL by virtue of exemption, Education Cess would also be NIL. - refund of cess can not be rejected.... - AT

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