TaxTMI 
TaxTMI 
Effective date of SHEC
Guest
my query is that the 1% additional Cess on service tax is applicable is which date it is effective on kindly give me the proper guideline to me thanks & regards pournima
Clarification on 1% additional cess on service tax: Effective from May 11, 2007, post-President's assent to Finance Bill, 2007. A participant inquired about the effective date of the 1% additional cess on service tax. Two responses clarified that the Secondary and Higher Education cess became applicable from May 11, 2007, following the President's assent to the Finance Bill, 2007. Additionally, it was noted that for customs and excise, the cess was effective from March 1, 2007. (AI Summary)