2011 (12) TMI 131

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....ant Mr. M. R. Gopal, Authorised Representative for respondent This is an appeal against the Order-in-Revision No 2/2009 dated 10.12.2009, passed by the Commissioner Central Excise, Mangalore. 2. Heard both sides. 3. The assessee-respondent is a manufacturer of iron ore pallets and is also exporting the same.  They claimed refund of service tax on the services used in export of goo....

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....e Board's Circular No. 134/3/2011-ST dated 8.4.2011 wherein it has been clarified that the exemption granted from service tax also applies to the education cess leviable as a percentage of basic service tax payable. 5. I have carefully considered the submissions made by both sides and perused the records. The issue stands clarified  to the field formations by the Board vide Circular dated ....