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    <title>2017 (3) TMI 1140 - CESTAT NEW DELHI</title>
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    <description>Education Cess and Secondary and Higher Education Cess do not apply to Beedi Cess levied under the Beedi Workers Welfare Cess Act, 1976. Beedi Cess is administered by the Ministry of Labour, and collection through revenue authorities does not make it a levy administered by the Ministry of Finance&#039;s Department of Revenue. Cesses imposed under statutes administered by other departments are excluded from the base for computing these education-related cesses. The assessee&#039;s claim succeeded, the impugned order was set aside, and consequential relief followed.</description>
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    <pubDate>Thu, 23 Feb 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=340637</link>
      <description>Education Cess and Secondary and Higher Education Cess do not apply to Beedi Cess levied under the Beedi Workers Welfare Cess Act, 1976. Beedi Cess is administered by the Ministry of Labour, and collection through revenue authorities does not make it a levy administered by the Ministry of Finance&#039;s Department of Revenue. Cesses imposed under statutes administered by other departments are excluded from the base for computing these education-related cesses. The assessee&#039;s claim succeeded, the impugned order was set aside, and consequential relief followed.</description>
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      <pubDate>Thu, 23 Feb 2017 00:00:00 +0530</pubDate>
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