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2011 (12) TMI 131 - CESTAT, BANGALORERefund of service tax to include education cess - Held that:- Board's Circular No. 134/3/2011-ST dated 8.4.2011 clarifies since 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. In view of the above, Order-in-Revision passed by the Commissioner to recover education cess from the refund granted on the ground that the exemption was only in respect of service tax and does not cover the education cess cannot be sustained.- Decided in favor of assessee.
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