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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Statutory reference construction treats education cess references as pointing to the re enacted provision, confirmed by administrative order. References to the former provision are to be construed as references to the re enacted provision under the General Clauses Act rule on re enactment, and a Removal of Difficulties Order confirms this construction; authorities direct communication of this position to field formations and service tax assessees by Public Notice/Trade Notice.
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.
Statutory reference construction treats education cess references as pointing to the re enacted provision, confirmed by administrative order.
References to the former provision are to be construed as references to the re enacted provision under the General Clauses Act rule on re enactment, and a Removal of Difficulties Order confirms this construction; authorities direct communication of this position to field formations and service tax assessees by Public Notice/Trade Notice.
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