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          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.

          <h1>Secondary and Higher Education Cess applied as an additional levy on taxable services, calculated on service tax.</h1> The provision imposed a Secondary and Higher Education Cess as an additional charge on taxable services, calculated on the service tax amount and collectible in addition to service tax and the education cess; collection, refunds, exemptions and penalties applicable to service tax were to apply, as far as practicable, to the cess.

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