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        Service Tax

        2013 (2) TMI 104 - AT - Service Tax

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        Appellate Tribunal upholds eligibility of education cess refund under Notification No.41/2007-S.T. The Appellate Tribunal CESTAT BANGALORE dismissed eight appeals filed by the department regarding the eligibility of refund of Education cess under ...
                        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.

                              Appellate Tribunal upholds eligibility of education cess refund under Notification No.41/2007-S.T.

                              The Appellate Tribunal CESTAT BANGALORE dismissed eight appeals filed by the department regarding the eligibility of refund of Education cess under Notification No.41/2007-S.T. The Tribunal held that refund includes education cess and secondary & higher secondary education cess as clarified by Circular No.134/3/2011-ST. The appeals were dismissed as they had no merits.


                              The Appellate Tribunal CESTAT BANGALORE dismissed eight appeals filed by the department regarding the eligibility of refund of Education cess under Notification No.41/2007-S.T. The Tribunal held that refund includes education cess and secondary & higher secondary education cess as clarified by Circular No.134/3/2011-ST. The appeals were dismissed as they had no merits.
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