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        Case ID :
        Service Tax

        Amendment in Notification No. 12/2005 dated the 19th April, 2005 - 022/2007 - Service Tax

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        Secondary and Higher Education Cess on taxable services added via amendment, expanding cess chargeability under export-of-services rules. Notification No.12/2005-Service Tax is amended by inserting a new paragraph in Explanation 1 to specify that the Secondary and Higher Education Cess on taxable services is levied in accordance with the Finance Act provisions cited in the amendment.
                    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 on taxable services added via amendment, expanding cess chargeability under export-of-services rules.

                          Notification No.12/2005-Service Tax is amended by inserting a new paragraph in Explanation 1 to specify that the Secondary and Higher Education Cess on taxable services is levied in accordance with the Finance Act provisions cited in the amendment.


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