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    <description>The provision imposed a Secondary and Higher Education Cess as an additional charge on taxable services, calculated on the service tax amount and collectible in addition to service tax and the education cess; collection, refunds, exemptions and penalties applicable to service tax were to apply, as far as practicable, to the cess.</description>
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      <description>The provision imposed a Secondary and Higher Education Cess as an additional charge on taxable services, calculated on the service tax amount and collectible in addition to service tax and the education cess; collection, refunds, exemptions and penalties applicable to service tax were to apply, as far as practicable, to the cess.</description>
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