Circular No. 160/11/2012-ST
F.No.334/1/2012-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Tax Research Unit)
*****
Room No. 153, North Block,
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provision so repealed shall, unless a different intention appears, be construed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
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