https://www.taxtmi.com/caselaws?id=208037 The Appellate Tribunal CESTAT, Bangalore allowed the appeal, setting aside the Commissioner's decision and restoring the original authority's refund of service tax on services used in exporting goods. The Tribunal held that when service tax is exempted, education cess is also deemed exempt, in line with a Board's Circular. The judgment emphasized that when the "whole of service tax" is exempted, education cess should not be recovered, aligning with government policy and relevant Finance Acts. The appeal was allowed with consequential relief granted. en-us Fri, 02 Dec 2011 00:00:00 +0530 Thu, 14 Nov 2013 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208037 The Appellate Tribunal CESTAT, Bangalore allowed the appeal, setting aside the Commissioner's decision and restoring the original authority's refund of service tax on services used in exporting goods. The Tribunal held that when service tax is exempted, education cess is also deemed exempt, in line with a Board's Circular. The judgment emphasized that when the "whole of service tax" is exempted, education cess should not be recovered, aligning with government policy and relevant Finance Acts. The appeal was allowed with consequential relief granted. Case-Laws Service Tax Fri, 02 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208037