2012 (8) TMI 374

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....90/2009 is against the Order-in-Revision No. 1/2009 dated 17.9.2009 and the appeal No. C/221/2010 is against the Order-in-Revision No. 2/2009 dated 30.11.2009, both passed by the Commissioner of Central Excise, Mangalore ordering recovery of Rs. 14,135/- and Rs. 20,412/- respectively representing Education Cess and Secondary & Higher Education Cess, out of the refunds sanctioned by the original au....

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....at CBEC vide Circular No. 134/03/2011-ST dated 8.4.2011 has clarified to the field formations that the whole of service tax including education cess and secondary and higher education cess are exempted by Notification No. 41/2007-ST dated 6.10.2007. The relevant portion of the Board s Circular is reproduced below :   2. The case has been examined. Though Tribunal s Ordered referred above is ....