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    <title>education and higher education cess on work contract composition schem</title>
    <link>https://www.taxtmi.com/forum/issue?id=3134</link>
    <description>Clause 3(1) of the work contract composition scheme allows discharge of service tax liability by paying a composition amount equal to four percent of the gross amount charged instead of the tax under section 66. One respondent states that education cess and secondary and higher education cess are calculated extra on that composition payment. The inquirer cites Finance Act provisions that prescribe cesses are to be calculated on tax levied and collected under section 66, raising a textual issue concerning cess computation on composition payments.</description>
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    <pubDate>Sat, 02 Jul 2011 11:46:40 +0530</pubDate>
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      <title>education and higher education cess on work contract composition schem</title>
      <link>https://www.taxtmi.com/forum/issue?id=3134</link>
      <description>Clause 3(1) of the work contract composition scheme allows discharge of service tax liability by paying a composition amount equal to four percent of the gross amount charged instead of the tax under section 66. One respondent states that education cess and secondary and higher education cess are calculated extra on that composition payment. The inquirer cites Finance Act provisions that prescribe cesses are to be calculated on tax levied and collected under section 66, raising a textual issue concerning cess computation on composition payments.</description>
      <category>Discussion-Forum</category>
      <law>Service Tax</law>
      <pubDate>Sat, 02 Jul 2011 11:46:40 +0530</pubDate>
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