https://www.taxtmi.com/caselaws?id=346294 Education Cess and Secondary and Higher Education Cess are not leviable on cesses imposed under statutes administered by ministries other than the Ministry of Finance (Department of Revenue). Section 93 of the Finance (No. 2) Act, 2004 confines the cess base to duties of excise and customs levied and collected by the Department of Revenue, and the departmental circular clarifies that only duties satisfying both conditions enter the aggregate. Cesses under statutes administered by the Ministries of Industry and Labour, even if collected through the revenue machinery, fall outside that base and are excluded. en-us Tue, 27 Jun 2017 00:00:00 +0530 Wed, 09 Aug 2017 09:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346294 Education Cess and Secondary and Higher Education Cess are not leviable on cesses imposed under statutes administered by ministries other than the Ministry of Finance (Department of Revenue). Section 93 of the Finance (No. 2) Act, 2004 confines the cess base to duties of excise and customs levied and collected by the Department of Revenue, and the departmental circular clarifies that only duties satisfying both conditions enter the aggregate. Cesses under statutes administered by the Ministries of Industry and Labour, even if collected through the revenue machinery, fall outside that base and are excluded. Case-Laws Central Excise Tue, 27 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346294