https://www.taxtmi.com/caselaws?id=344822 Education cess, as a surcharge on existing duties, cannot be levied again on an amount that already includes such cess, because that would amount to double taxation without statutory sanction. Applying the binding Larger Bench view under the Finance Act, 2004 and the Finance Act, 2007, the text states that levy of education cess on education cess was impermissible, and the refund of excess cess paid was upheld. en-us Thu, 22 Jun 2017 00:00:00 +0530 Thu, 27 Jul 2017 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344822 Education cess, as a surcharge on existing duties, cannot be levied again on an amount that already includes such cess, because that would amount to double taxation without statutory sanction. Applying the binding Larger Bench view under the Finance Act, 2004 and the Finance Act, 2007, the text states that levy of education cess on education cess was impermissible, and the refund of excess cess paid was upheld. Case-Laws Customs Thu, 22 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344822