Omission of section 140 withdraws Secondary and Higher Education Cess on taxable services upon government notification. Omission of section 140 removes the statutory levy of the Secondary and Higher Education Cess on taxable services by excising the provision from Chapter VI of the Finance Act, 2007. The amendment takes effect on a date to be appointed by the Central Government by notification in the Official Gazette, thereby withdrawing the separate cess charge on taxable services contingent on that notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Omission of section 140 withdraws Secondary and Higher Education Cess on taxable services upon government notification.
Omission of section 140 removes the statutory levy of the Secondary and Higher Education Cess on taxable services by excising the provision from Chapter VI of the Finance Act, 2007. The amendment takes effect on a date to be appointed by the Central Government by notification in the Official Gazette, thereby withdrawing the separate cess charge on taxable services contingent on that notification.
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