Applicability of provisions of the Finance Act, 2004 relating to education cess and the Finance Act, 2007 relating to secondary and higher education cess

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..... EXCISE, CUSTOMS SERVICE TAX SERVICE TAX TECHNICAL SECTION 71. CLUB ROAD, BELGAUM-590001 C. NO. IV/16/26/2012 ST (Tech.) Dated: 26.07.2012 SERVICE TAX TRADE NOTICE NO. 07/2012 Subject; Applicability of provisions of the Finance Act, 2004 relating to education cess and the Finance Act, 2007 relating .....

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..... in any instrument to the provision so repealed shall, unless a different intention appears, be construed as references to the provisions so re-enacted. Thus any reference to section 66 of the Finance Act;' 1994 shall be construed as reference to the newly re-enacted provision i.e. section 66B of the same Act, Despite the stated position of law, the matter has been settled by the .....

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