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2010 (7) TMI 327 - AT - Service TaxRefund of education cess - disallowed by the Commissioner (Appeals) - contention of appellant is that under the provisions of Notification No. 41/2007-S.T. dated 6-10-2007 there is an exemption from S. Tax on specified taxable service by way of refund - Held that: - There is no notification exempting the education cess by way of Refund under the Finance Act under which the education cess was levied - in absence of Notification granting exemption to the education cess, the same is not admissible - Appeal is dismissed
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