| Discussions Forum | ||||
Home  Forum Central Excise This
|
||||
| A Public Forum. Anyone can participate to share knowledge. |
||||
|---|---|---|---|---|
| We acknowledge the contributions of Experts/ Authors. | ||||
Submit new Issue / Query |
||||
Payment of Secondary and Higher Education Cess under wrong account code, Central Excise |
||||
|
||||
Payment of Secondary and Higher Education Cess under wrong account code |
||||
The Secondary and Higher Education cess (SHE CESS) has been introduced during the Budget 2007. When it was introduced, the accounting codes were not alloted and hence the SHE CESS was remitted mentioning "Yet to be alloted" in the TR 6 Challan. The dept stated that the cess has been remitted under wrong accounting code and demanded the duty once again. The assessee argued by taking legal shelter under ST Circular 58/7/2003 dt. 20.05.03 and F. No. Coord/13-6/Head of A/c/06-07/Vol-VI/317 dt. 30.03.07. I need to know whether any judgment was pronounced on this subject matter by any appellate authorities in order to defend the case strongly.
Posts / Replies Showing Replies 1 to 2 of 2 Records Page: 1
You are not required to pay secondary and higher education again. See: 2008 -TMI - 30349 - CESTAT, AHMEDABAD
Thank you very much for your valuable opinion Page: 1 Old Query - New Comments are closed. |
||||
