https://www.taxtmi.com/caselaws?id=340637 Education Cess and Secondary and Higher Education Cess are not chargeable on Beedi Cess levied under the Beedi Workers Welfare Cess Act, 1976, because that cess is administered by the Ministry of Labour and not by the Department of Revenue. The fact that collection may be routed through revenue authorities does not make such cess part of the base for computing Education Cess or Secondary and Higher Education Cess. The article also notes that the point was covered by the cited circular and judicial decisions, and that the assessee's claim succeeded with consequential relief. en-us Thu, 23 Feb 2017 00:00:00 +0530 Fri, 24 Mar 2017 07:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340637 Education Cess and Secondary and Higher Education Cess are not chargeable on Beedi Cess levied under the Beedi Workers Welfare Cess Act, 1976, because that cess is administered by the Ministry of Labour and not by the Department of Revenue. The fact that collection may be routed through revenue authorities does not make such cess part of the base for computing Education Cess or Secondary and Higher Education Cess. The article also notes that the point was covered by the cited circular and judicial decisions, and that the assessee's claim succeeded with consequential relief. Case-Laws Central Excise Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340637