wat is the effective date of application of higher and secondary education cess on tds. ant supportive text or link would be appreciated.
1 Replies
Dayal
(Gen. Manager - Indirect Taxation)
(3434 Points)
Replied 28 November 2007
w.e f 11/05/2007
NTF. NO. 21/2007-ST, DT. 12/05/2007
Secondary and Higher Education Cess on taxable services levied under section 136
In exercise of the powers conferred by rule 5 of the Export of Services Rules, 2005, the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.11/2005-Service Tax, dated the 19 th April, 2005 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 239(E) dated the 19 th April, 2005, namely:-
In the said notification, in the Explanation, after paragraph (b), the following paragraph shall be inserted, namely:-
“(c) Secondary and Higher Education Cess on taxable services levied under section 136 read with section 140 of the Finance Act, 2007 (22 of 2007).”
F. No. B1/6/2007-TRU
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