Effective date of SHEC

[Asked by 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

AI Summary

Education cess applicability clarified: commencement tied to enactment for service tax, different start for customs and excise.
The Secondary and Higher Education Cess is effective from the Finance Bill's enactment date by presidential assent for service tax, while a different commencement date is indicated for customs and excise; advisory replies reflect these distinct applicability dates determined by the relevant statutory and administrative commencement provisions.