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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

100% EOU - alleged wrong calculation of Education Cess and ...


EOU Accused of Miscalculating Education Cess, Facing Double Taxation Claims Under Finance Act Sections 93 & 138.

December 20, 2019

Case Laws     Central Excise     AT

100% EOU - alleged wrong calculation of Education Cess and Higher Education Cess - double taxation - the education cess and S&H cess would be chargeable only once under Section 93 of Finance Act, 2004 and Section 138 of Finance Act, 2007 on the sum of basic customs duty and Additional customs duty.

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