https://www.taxtmi.com/article/detailed?id=6082 The question is whether education cess and higher education cess apply to oil cess levied under the Oil Industry (Development) Act, 1974. The Finance Act defines education cesses as leviable on duties of excise only when levied by the Ministry of Finance. Because the oil cess is levied by the Ministry of Petroleum, it does not fall within the Finance Ministry-levied duties that form the aggregate for education cesses and thus cannot be included for that purpose. en-us Tue, 24 Feb 2015 05:36:31 +0530 Tue, 24 Feb 2015 05:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6082 The question is whether education cess and higher education cess apply to oil cess levied under the Oil Industry (Development) Act, 1974. The Finance Act defines education cesses as leviable on duties of excise only when levied by the Ministry of Finance. Because the oil cess is levied by the Ministry of Petroleum, it does not fall within the Finance Ministry-levied duties that form the aggregate for education cesses and thus cannot be included for that purpose. Articles Central Excise Tue, 24 Feb 2015 05:36:31 +0530 https://www.taxtmi.com/article/detailed?id=6082