https://www.taxtmi.com/caselaws?id=204727 Refund under Notification No. 41/2007-S.T. was held to cover only Service Tax on specified export-related taxable services, and not Education Cess levied under the Finance Act, 2004. In the absence of any express notification extending the refund benefit to Education Cess, the Tribunal distinguished earlier decisions cited by the assessee as they arose under different exemption or rebate notifications with different wording and scope. The refund claim for Education Cess was therefore rejected, and the issue was decided in favour of the Revenue. en-us Thu, 04 Nov 2010 00:00:00 +0530 Thu, 02 Jun 2011 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204727 Refund under Notification No. 41/2007-S.T. was held to cover only Service Tax on specified export-related taxable services, and not Education Cess levied under the Finance Act, 2004. In the absence of any express notification extending the refund benefit to Education Cess, the Tribunal distinguished earlier decisions cited by the assessee as they arose under different exemption or rebate notifications with different wording and scope. The refund claim for Education Cess was therefore rejected, and the issue was decided in favour of the Revenue. Case-Laws Service Tax Thu, 04 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204727