| COURT: | Supreme Court |
| CORAM: | A.K. Sikri J., Ashok Bhushan J |
| SECTION(S): | Education Cess, Excise Duty |
| GENRE: | Domestic Tax |
| CATCH WORDS: | CBDT Circular, Education Cess |
| COUNSEL: | Yashank P. Adhyaru |
| DATE: | November 10, 2017 (Date of pronouncement) |
| DATE: | November 15, 2017 (Date of publication) |
| AY: | - |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| It is trite that when two views are possible, one which favours the assessees has to be adopted. Circulars are binding on the Department. The Government itself has taken the position that where whole of excise duty or service tax is exempted, even the Education Cess as well as Secondary and Higher Education Cess would not be payable. This is the rational view | |
One aspect that clearly emerges from the reading of these two circulars is that the Government itself has taken the position that where whole of excise duty or service tax is exempted, even the Education Cess as well as Secondary and Higher Education Cess would not be payable. These circulars are binding on the Department. It is also trite that when two views are possible, one which favours the assessees has to be adopted
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