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
Advocate

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.

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