Applicability of provisions of the Finance Act, 2004 relating to education cess and the Finance Act, 2007 relating to secondary and higher education cess– regarding.

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....Board of Excise & Customs (Tax Research Unit) ***** Room No. 153, North Block, New Delhi, 29^th June, 2012. To             Chief Commissioners of Customs and Central Excise (All)             Chief Commissioners of Central Excise & Service Tax (All)   &nbsp....

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....sp;             There has been some doubt regarding the applicability of provisions of the Finance Act, 2004 relating to education cess and the Finance Act, 2007 relating to secondary and higher education cess as the concerned Acts make reference to section 66 of the Finance Act, 1994, which shall cease to have effect from July 1, 2012.&nbs....