14 May 2007
New 1% Cess became effective for Income Tax from 1st Apr-07 before the Finance Bill 2007 getting assent of President.
However for Service Tax the same become effective after assent of President.
Why is So?
29 May 2007
Because service tax rules are different from income tax rules
06 September 2007
It was specifically mentioned in the Finance bill that the surcharge will be applicable to Service Tax after the bill is assented to by The Hon'ble President.
25 November 2007
Income Tax Act and Rules are independent by itself. Service Tax Rules are not under a separate Act.
17 July 2012
service tax rule itself and indipendent
24 June 2013
Agree with the Experts.