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        Service Tax

        Education Cess and Secondary and Higher Education Cess

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        Education Cess treated as part of service tax; where whole service tax is exempt, cess is also not recoverable. 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.
                          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.

                                Education Cess treated as part of service tax; where whole service tax is exempt, cess is also not recoverable.

                                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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