Trade Notice No.12/2012 – Service Tax/SH
Dated Shillong, the 26th July, 2012.
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–reg
Attention of the members of Trade, Industry and all others concerned are hereby invited to this Trade Notice No.12/2012-Service Tax/SH and also Board’s Circular No.160/11/2012-ST issued under F.No.334/1/2012-TRU dated 29th June, 2012 on the above subject.
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any provision of a former enactment, then references in any other enactment or in any instrument to the provision so repealed shall, unless a different intention appears, be construed as references to the provisions so re-enacted.”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.
Hindi version will follow.
Board Circular No.160/11/2012-ST
Issued vide F.No.334/1/2012-TRU dated 29th June, 2012
Disclaimer: Though care has been taken to reproduce the text in its original form, in case of any inadvertent mistake, the above mentioned circular may be referred to.