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    <description>The notification amends Notification No. 11/2005-Service Tax by inserting paragraph (c) in the Explanation to expressly include Secondary and Higher Education Cess on taxable services levied under section 136 read with section 140 of the Finance Act, 2007, thereby bringing that cess within the notification&#039;s rebate framework for service tax and cess on exported taxable services.</description>
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      <description>The notification amends Notification No. 11/2005-Service Tax by inserting paragraph (c) in the Explanation to expressly include Secondary and Higher Education Cess on taxable services levied under section 136 read with section 140 of the Finance Act, 2007, thereby bringing that cess within the notification&#039;s rebate framework for service tax and cess on exported taxable services.</description>
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