Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Tax Research Unit)
Circular No. 160/11/2012-ST
Room No. 153, North Block,
New Delhi, 29th June, 2012.
To
Chief Commissioners of Customs and Central Excise (All)
Chief Commissioners of Central Excise & Service Tax (All)
Directors General of Service Tax/Central Excise Intelligence/Audit
Commissioners of Central Excise & Service Tax (All)
Commissioners of Service Tax (All)
Commissioners of Customs and Central Excise (All)
Madam/Sir,
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 relating to education cess and the Finance Act, 2007 relating
to secondary and higher education cess as the concerned Acts make reference to
section 66 of the Finance Act, 1994, which shall cease to have effect from July
1, 2012. 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in any instrument to the provision so repealed shall, unless a different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.”
Thus any 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 Public Notice/Trade Notice. Hindi version would follow.
Yours faithfully,
(S. Jayaprahasam)
Technical Officer (TRU)
Tel/Fax: 011-23092037
F.No.334/1/2012-TRU