https://www.taxtmi.com/circulars?id=8592 Education Cess and Secondary and Higher Education Cess are levied and collected as a percentage of service tax and therefore become nil where the whole of service tax is exempt; field formations are directed not to recover education cesses in such cases, and cess refunds made to exporters along with exempted service tax need not be recovered. en-us Fri, 08 Apr 2011 00:00:00 +0530 Sat, 07 Jan 2012 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8592 Education Cess and Secondary and Higher Education Cess are levied and collected as a percentage of service tax and therefore become nil where the whole of service tax is exempt; field formations are directed not to recover education cesses in such cases, and cess refunds made to exporters along with exempted service tax need not be recovered. Circulars Service Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8592