https://www.taxtmi.com/caselaws?id=256641 Education cess and secondary and higher education cess apply only to the aggregate of duties of excise, including cesses treated as duties of excise and levied by the Ministry of Finance, Department of Revenue. Oil cess collected under Section 15 of the Oil Industries Development Act, 1974 is levied by the Ministry of Petroleum and Natural Gas and, although collected as excise duty, does not form part of the duty of excise for this purpose. The cited precedent followed the same approach, supporting the view that these cesses were not leviable on oil cess and that the demand could not be sustained. en-us Thu, 24 Jul 2014 00:00:00 +0530 Wed, 18 Feb 2015 16:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256641 Education cess and secondary and higher education cess apply only to the aggregate of duties of excise, including cesses treated as duties of excise and levied by the Ministry of Finance, Department of Revenue. Oil cess collected under Section 15 of the Oil Industries Development Act, 1974 is levied by the Ministry of Petroleum and Natural Gas and, although collected as excise duty, does not form part of the duty of excise for this purpose. The cited precedent followed the same approach, supporting the view that these cesses were not leviable on oil cess and that the demand could not be sustained. Case-Laws Central Excise Thu, 24 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256641