2015 (2) TMI 641

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....e Appellant. Shri Yashpal Sharma, Dr, for the Respondent. ORDER The issue involved in present case is as to whether education cess and secondary and higher education cess is leviable on the oil cess being collected from the appellant in terms of the provisions of Section 15 of the Oil Industries Development Act, 1974. The department being of the view that education cess and secondary and ....

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.... cess and S & H cess, which are levied by the Ministry of Finance, Department of Revenue under the provisions of Central Excise Act, 1944 or under any other law for the time being is forcing and that the oil cess being levied under Section 15 of the Oil Industries Development Act is levied by the Ministry of Petroleum & Natural Gas and hence, on this cess, education cess and secondary and higher e....

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....the records. In terms of the provisions of Section 91 read with Section 93 of the Finance Act, 2004 and Section 136 read with Section 138 of the Finance Act, 2007, for the purpose of charging education cess and secondary and higher education cess, the excise duty would include only those cess levied as duty of excise, which are levied by the Ministry of Finance, Department of Revenue. Since the oi....