suffice
and rescue them from their liability to pay cess under the Welfare Cess
Act. This is, in nutshell, the subject matter of all these ... Cess Act has to be kept in mind when two enactments – the Factories Act on
the one hand and BOCW Act /Welfare Cess Act
cesses were repealed including Clean
Energy Cess/Clean Environment Cess which was levied and
collected on coal.
13. The Compensation to States Act ... Customs Act, 1962 , the
Customs Tariff Act, 1975 , the Central Excise Act, 1944 , the
Central Sales Tax Act, 1956 , the Finance Act
suffice and
rescue them from their liability to pay cess under the Welfare Cess Act.
This is, in nutshell, the subject matter of all these ... Cess Act has to be kept in mind when two enactments – the
Factories Act on the one hand and BOCW Act /Welfare Cess Act
payable under the Excise Act , Education
Cess and Higher Education Cess are payable under the Finance
Act , by virtue of Section 11 thereof. Therefore ... service tax exemption to Education
Cess (refers to both Education Cess leviable under
Finance (No.2) Act, 2004 and Secondary and Higher
Education Cess leviable
payable under the Excise Act , Education
Cess and Higher Education Cess are payable under the Finance
Act , by virtue of Section 11 thereof. Therefore ... service tax exemption to Education
Cess (refers to both Education Cess leviable under
Finance (No.2) Act, 2004 and Secondary and Higher
Education Cess leviable
validly levied,
collected and paid as rural employment cess and education cess under the
Amendment Act.
This being the case, it is clear that Section ... rural employment cess and education
cess. It must be understood that rural employment cess and education cess
continue to be the same cess whether before
Cess on Textiles and Textile Machinery Manufactured in India.
1. There shall be levied and collected as a cess for the purposes of this Act ... Act was issued whereas Government issued notification under Central Excise and Salt Act, 1944 . Since there was no such promise for exemption from cess, question
validly levied, collected and paid as rural
employment cess and education cess under the Amendment
Act.
This being the case, it is clear that Section ... rural employment cess and education cess. It
must be understood that rural employment cess and
education cess continue to be the same cess whether before
subject to Tax Deduction at Source (TDS)/levy of
CESS (under Research and Development Cess Act,
1986 ). Receipt by LICENSOR of any payment
tendered hereunder
Area Development Act, 1976 , hereinafter referred to as "the 1976 Act",
in 1986, pertains to the acquisition of "cessed properties ... introduced by way of
Chapter VIII-A in the 1976 Act, by Maharashtra Act 21 of 1986, when
realisation dawned on the administration that many
