Cess on service tax

visu (Querist) 06 January 2013 This query is : Resolved
Experts,
pl. advise on the view that there is no education cess and Hr. Edu cess for Service tax from 01.07.2012

Since section 66 shall not apply from 01.07.2012 after introduction of section 66B
we can have the view that no edu cess and hr. edu cess on service tax from 01.07.2012.

Experts pl. through light on your views on this..!!

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Raj Kumar Makkad (Expert) 06 January 2013
Education Cess and Hr. Edu. cess is not to be leviable after amendment of Rules applicable from 01.07.2012.

visu (Querist) 12 February 2013
Sir,
I draw your kind attention to the CBEC circular which clarifies the following:

Please give your opinion, whether Edu Cess is applicable or not..? (we are still in commotion)

....

In this connection, as also in
general, you may kindly refer to the sub-section (1) of section 8 of the General Clauses Act,
1897 which reads as under:
“Where this Act, or any Central Act or Regulation made after reference to the
commencement of this Act, repeals and re-enacts, with or without modification, any
provision of a former enactment, then references in any other enactment or in any instrument
to the provision so repealed shall, unless a different intention appears, be construed as
references to the provisions so re-enacted.”

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