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of <h1>Service Tax Exemptions Apply to Education Cess and Secondary Education Cess, Clarifies Finance Act 2004 & 2007.</h1> The circular addresses the applicability of service tax exemptions to Education Cess and Secondary and Higher Education Cess, as outlined in the Finance Act of 2004 and 2007. It clarifies that when the 'whole of service tax' is exempt, the same exemption applies to the Education Cess and Secondary and Higher Education Cess, as these are levied as a percentage of the service tax. Field formations are instructed not to pursue recovery of these cesses when the service tax is exempt and not to reclaim refunded amounts where applicable.
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