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

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....CTION 71. CLUB ROAD, BELGAUM-590001 C. NO. IV/16/26/2012 ST (Tech.) Dated: 26.07.2012 SERVICE TAX TRADE NOTICE NO. 07/2012 Subject; 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. There has been some doubt regarding the applicability of provisions of the Finance Act, 2004 re....

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....reference to section 66 of the Finance Act;' 1994 shall be construed as reference to the newly re-enacted provision i.e. section 66B of the same Act, Despite the stated position of law, the matter has been settled by the issue of Removal of Difficulties Order No. 2/2012 dated 29.06."2012. 2. This circular may be communicated to the field formations and service tax assessees through Publ....