Leviability of Education Cess and Higher Education Cess on the Stainless Steel Patta Patti or Aluminium Circles units working under compound levy scheme - reg
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Education Cess applicability clarified: cess payable over and above compound levy for specified stainless steel and aluminium units. Education Cess and Higher Education Cess must be paid over and above the compound levy fixed under Notification No. 17/2007-CE for Stainless Steel Patta Patti and Aluminium Circles because that notification does not expressly include those cesses; there is no exemption and comparisons to other compound levy notifications that specifically include the cesses are erroneous.
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Education Cess applicability clarified: cess payable over and above compound levy for specified stainless steel and aluminium units.
Education Cess and Higher Education Cess must be paid over and above the compound levy fixed under Notification No. 17/2007-CE for Stainless Steel Patta Patti and Aluminium Circles because that notification does not expressly include those cesses; there is no exemption and comparisons to other compound levy notifications that specifically include the cesses are erroneous.
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