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    <title>2012 (8) TMI 374 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeals, setting aside the Commissioner&#039;s orders for recovery of Education Cess and Secondary &amp;amp; Higher Education Cess components from refunds. The Central Board of Excise and Customs clarified that when service tax is exempted, Education Cess should also be considered exempt. Therefore, based on this clarification, the Tribunal found merit in the appeals and granted consequential relief to the party in accordance with the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=215689</link>
      <description>The Tribunal allowed the appeals, setting aside the Commissioner&#039;s orders for recovery of Education Cess and Secondary &amp;amp; Higher Education Cess components from refunds. The Central Board of Excise and Customs clarified that when service tax is exempted, Education Cess should also be considered exempt. Therefore, based on this clarification, the Tribunal found merit in the appeals and granted consequential relief to the party in accordance with the law.</description>
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      <pubDate>Fri, 13 Jul 2012 00:00:00 +0530</pubDate>
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