Tag Archives: Education Cess

Surcharge & education cess is not leviable when tax rate is prescribed under DTAA

By | January 13, 2016

Summary of Decision  we hold that the surcharge and education cess is not leviable when the tax rate is prescribed under DTAA IN THE ITAT KOLKATA BENCH ‘C’ Deputy Director of Income-tax (IT)-1(1), Kolkata v. BOC Group Ltd. MAHAVIR SINGH, JUDICIAL MEMBER AND M. BALAGANESH, ACCOUNTANT MEMBER IT APPEAL NO. 571 (KOL.) OF 2013 [ASSESSMENT… Read More »

Education Cess and SHE allowed to be utilized for service tax payment

By | October 30, 2015

Education Cess and Secondary and Higher Education Cess paid on inputs or capital goods received in the premises of the provider of output service on or after the 1st day of June, 2015 can be utilized for payment of service tax on any output service [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART… Read More »