Service tax
Authority to levy Service Tax
Under which authority service tax is levied?
By  shruti sinha  |  10 May 2016  |  Upvotes: 0  | 

1 Answer(s)

Ravindra Purohit

Vide Entry 97 of Schedule VII of the Constitution of India, the Central Government levies service tax through Chapter V of the Finance Act, 1994. The taxable services are defined in section 65 of the Finance Act, 1994. Section 66 is the charging section of the said Act.

Upvotes: 0  |  Downvotes: 0  |  Comments  | 
Login to comment

Consult A Lawyer
Starting INR 750

Draft Your Own Legal Docs
Starting INR 25

Get Quote For My Requirement