https://www.taxtmi.com/forum/issue?id=3135 The education cess is levied on the aggregate of all duties of excise, making cess liability follow the consolidated excise duty base, and the secondary and higher education cess were made applicable by subsequent finance enactments to be applied pursuant to those statutory provisions. en-us Sat, 02 Jul 2011 11:47:42 +0530 Thu, 23 Jan 2025 15:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3135 The education cess is levied on the aggregate of all duties of excise, making cess liability follow the consolidated excise duty base, and the secondary and higher education cess were made applicable by subsequent finance enactments to be applied pursuant to those statutory provisions. Discussion-Forum Service Tax Sat, 02 Jul 2011 11:47:42 +0530 https://www.taxtmi.com/forum/issue?id=3135