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education and higher education cess, Service Tax

Issue Id: - 3135
Dated: 2-7-2011
By:- RAM AVTAR

education and higher education cess


  • Contents

in which rule applicablity of education cess and higher education cess cover

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1 Dated: 4-7-2011
By:- pradeep khatri

As per section 93 of Finance Act (No. 2), 2004 education cess is payable on aggregate of all 'duties of excise.

Secondary and Higher Education Cess is applicable vide section 136 read with Section 138 of Finance Act, 2007 (clauses 126 and 128 of Finance Bill, 2007 upto 11-05-2007).


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