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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>Education Cess treated as part of service tax; where whole service tax is exempt, cess is also not recoverable.</h1> Education Cess and Secondary and Higher Education Cess are levied and collected as a percentage of service tax and therefore become nil where the whole of service tax is exempt; field formations are directed not to recover education cesses in such cases, and cess refunds made to exporters along with exempted service tax need not be recovered.

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