Join our Law Notes WhatsApp Group and stay updated with Legal and Judicial Updates

Service Tax Act, 1994

Jump to:navigation, search

Service Tax Act, 1994 is a Indian Finance Act. Like in other countries, Service Tax is collected on services being provided by Indian service providers.

Constitutional validity of Service Tax

  • To enable Parliament to formulate by law principles for determining the modalities of levying the Service Tax by the Central Govt. and collection of the proceeds thereof by the Central Govt. and the State, the amendment vide Constitution (92nd amendment) Act, 2003 has been made. Consequently, new article 268 A has been inserted for Service Tax levy by Union Govt., collected and appropriated by the Union Govt., and amendment of seventh schedule to the constitution, in list I-Union list after entry 92B, entry 92C has been inserted for taxes on services as well as in article 270 of the constitution the clause (1) article 268A has been included.


Recent Cases / Related Cases / Case Laws

See Also

Related Circulars

Related News