https://www.taxtmi.com/caselaws?id=220694 Refund under Notification No. 41/2007-ST extends to education cess and secondary and higher secondary education cess collected with service tax. Board Circular No. 134/3/2011-ST clarifies that cess components form part of the refundable amount under the notification, making their exclusion unsustainable. The applicable principle is that a Board clarification defining the scope of a service-tax refund notification requires inclusion of cess levied alongside the underlying service tax. en-us Fri, 20 Jul 2012 00:00:00 +0530 Tue, 05 Feb 2013 07:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220694 Refund under Notification No. 41/2007-ST extends to education cess and secondary and higher secondary education cess collected with service tax. Board Circular No. 134/3/2011-ST clarifies that cess components form part of the refundable amount under the notification, making their exclusion unsustainable. The applicable principle is that a Board clarification defining the scope of a service-tax refund notification requires inclusion of cess levied alongside the underlying service tax. Case-Laws Service Tax Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220694