3% cess on service Tax.
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The rate of service tax was increased to 12% by Finance Act, 2006 w.e.f 18.4. 2006. Finance Act, 2007 has imposed a new secondary and higher education cess of one percent on the service tax w.e.f 11.5. 2007, increasing the total education cess to three percent and a total levy of 12.36 percent.
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