https://www.taxtmi.com/caselaws?id=764016 Education cess and secondary and higher education cess were held to be computable on the net service tax after deducting the exempted research and development cess, not on the gross service tax base. The Tribunal also noted that an identical dispute for a later period had already been decided in the assessee's favour and accepted by the department, so the same audit-based issue could not be re-agitated against the same assessee. On that reasoning, the demand was found unsustainable, the impugned order was set aside, and relief followed according to law. en-us Fri, 13 Dec 2024 00:00:00 +0530 Wed, 01 Jan 2025 19:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764016 Education cess and secondary and higher education cess were held to be computable on the net service tax after deducting the exempted research and development cess, not on the gross service tax base. The Tribunal also noted that an identical dispute for a later period had already been decided in the assessee's favour and accepted by the department, so the same audit-based issue could not be re-agitated against the same assessee. On that reasoning, the demand was found unsustainable, the impugned order was set aside, and relief followed according to law. Case-Laws Service Tax Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764016