https://www.taxtmi.com/caselaws?id=779600 Education Cess and Secondary & Higher Education Cess were held payable on the net service tax after deduction of R&D Cess, because the identical treatment in the assessee's own earlier and later periods had attained finality and the Department had not challenged those orders. On that basis, the Tribunal treated the issue as no longer res integra and held that a contrary demand on the same audit basis could not survive. The impugned demand was therefore unsustainable and was set aside with consequential relief. en-us Tue, 07 Oct 2025 00:00:00 +0530 Thu, 09 Oct 2025 08:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779600 Education Cess and Secondary & Higher Education Cess were held payable on the net service tax after deduction of R&D Cess, because the identical treatment in the assessee's own earlier and later periods had attained finality and the Department had not challenged those orders. On that basis, the Tribunal treated the issue as no longer res integra and held that a contrary demand on the same audit basis could not survive. The impugned demand was therefore unsustainable and was set aside with consequential relief. Case-Laws Service Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779600