Provision for levying service tax

Under which authority service tax is levied?

Answer (1)

Team Legistify

  • Sector-1, Noida

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.

Answered on 28 Sep 2018


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