Levy of the Education Cess and the Secondary and Higher Education Cess on other cesses- reg.

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....The Chief Commissioner of Central Excise & Customs (All) (3) The Chief Commissioner of Customs (All) (4) Directors General (All) (5) [email protected] Madam/Sir, Sub: Levy of the Education Cess and the Secondary and Higher Education Cess on other cesses- reg. Attention is invited to Circular No. 345/2/2004-TRU (Pt.) dated 10th August, 2004, in which it was clarified that the Educ....

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....vied under an Act which is not administered by Ministry of Finance (Department of Revenue) but only collected by Department of Revenue under the provisions of that Act cannot be treated as a duty which is both levied and collected by the Department of Revenue. 4. It is, therefore, reiterated that the Education Cess and the Secondary and Higher Education Cess are not to be calculated on cesses whi....