https://www.taxtmi.com/caselaws?id=220694 Refund under Notification No. 41/2007-S.T. was interpreted, in light of CBEC Circular No. 134/3/2011-ST, to cover education cess and secondary and higher secondary education cess collected along with service tax. The clarification was treated as extending the refund scope to the cess components, making their exclusion unsustainable. The note records that the refund claim was therefore accepted to that extent and the department's appeals failed. 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-S.T. was interpreted, in light of CBEC Circular No. 134/3/2011-ST, to cover education cess and secondary and higher secondary education cess collected along with service tax. The clarification was treated as extending the refund scope to the cess components, making their exclusion unsustainable. The note records that the refund claim was therefore accepted to that extent and the department's appeals failed. Case-Laws Service Tax Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220694