Amendment in Notification No. 11/2005 dated the 19th April, 2005 (Conditions / Limitations / Procedure for grant of rebate of the whole of the service tax and cess paid on all taxable services exported) - 021/2007 - Service Tax
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Secondary and Higher Education Cess inclusion added to export rebate notification for taxable services under Finance Act provisions. The notification amends Notification No. 11/2005-Service Tax by inserting paragraph (c) in the Explanation to expressly include Secondary and Higher Education Cess on taxable services levied under section 136 read with section 140 of the Finance Act, 2007, thereby bringing that cess within the notification's rebate framework for service tax and cess on exported taxable services.
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.
Secondary and Higher Education Cess inclusion added to export rebate notification for taxable services under Finance Act provisions.
The notification amends Notification No. 11/2005-Service Tax by inserting paragraph (c) in the Explanation to expressly include Secondary and Higher Education Cess on taxable services levied under section 136 read with section 140 of the Finance Act, 2007, thereby bringing that cess within the notification's rebate framework for service tax and cess on exported taxable services.
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