Finance (No.2) Act,
2004, additional duty of excise leviable under
section 157 of the Finance Act, 2003, or the
education cess on taxable services ... education cess on
excisable goods and education cess on taxable
services can be utilised, either for payment of the
education cess on excisable goods
Education Cess and SHE Cess on OID
Cess under the bona fide belief that OID Cess is a duty of
excise and Education Cess ... Education Cess and the
Secondary and Higher Secondary Education Cess are not to be
calculated on cesses which are levied under the Acts
administered
constituted under the provisions
of the Gujarat Town Planning Act and
collection of fees and cess is incidental to the
object and purpose ... under the provisions of the Gujarat Industrial
Development Act, 1962 and collection of fees or cess is
incidental
existing law. According to the petitioners the cess levied under the said
Act was not a fee but in reality and in substance a levy ... excise. Thus considered the conclusion is inevitable that the
cess levied by the impugned Act is neither a tax nor a duty of excise
business on one of the ground
that the assessee is collecting cess or fees. It is vehemently
submitted by Shri Soparkar, learned Senior Advocate ... because (1) the assessee collects regulatory
fee for the objects of the act (2)there is no element of profiteering
in the said collection
which was mistakenly paid under
the accounting head of Eduction Cess and SHE Cess. It is further
submitted by Shri Mishra, learned advocate ... there is
no law to pay Education Cess and SHE Cess, Section 11AB of the Act
shall not be applicable.
Making above submissions and relying
Section 2 [15] of the I.T
Act , as it stood amended by Finance Act, 2009 w.e.f 1st
April 2009, reads as under ... therefore,
when the assessee is recovering Cess, as per proviso to
Section 2 [15] of the Act, the activities of the assessee
cannot be said
Goods and Service Tax
(Compensation to States) Act, 2017 and relevant
notifications issued under the said Act, inter
alia, on the ground that the same ... such
cess and the petitioner would be asked to pay
fresh cess under the Goods and Service Tax
(Compensation to States) Act
Goods and
Service Tax (Compensation to States) Act, 2017 and
relevant notifications issued under the said Act,
inter alia, on the ground that the same ... such cess and the petitioner would
be asked to pay fresh cess under the Goods and Service
Tax (Compensation to States) Act
Income Tax Act where
insertion of proviso to Section 2(15) of the Act clarifies that
advancement of any other object of general public utility ... constituted under the provisions of the
Gujarat Town Planning Act, the services provided under the Act
can be said to be public utility services
