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Grant of Financial Assistance for preventive and welfare measures against COVID-19 from DGHRD.click here
Letter conveying the sanction of second tranch of funds for preventive and welfare measures against Covid-19 in CBIC.click here
Notification issued to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply.click here
Draft Civil List-2021 of IRS (C&IT) Officers as on 01.01.2021.click here
WCO online accreditation workshop for Technical and Operational Advisors on Free Zone.click here || Annex. 1 || Annex. 2 || Annex. 3
Online Training on "Gender Sensitization" for officers of CBIC on 8th March, 2021 from 10:30 AM to 01:30 PM -reg.click here
Departmental Hindi E magazine - आचमनclick here
Directorate General of Systems will be conducting virtual meeting for "Pre RFP industry consultation to provide SDWAN solution at CBIC locations" on 22nd Feb 2021 at 10:30 hours. Interested Service Providers are requested to participate. For meeting link, please contact wanrfp.cbic@icegate.gov.in
The address and contact details of the Customs Authority for Advance Rulings (CAAR), Delhi and Customs Authority for Advance Rulings (CAAR), Mumbai click here
Online training on “Preventive Detention (COFEPOSA)” on 15th February, 2021 from 10:30 AM to 01:30 PM -reg. click here
Prospective Training Report for the month February, 2021-reg. click here
ATTN Importers/Exporters : Budget related changes have been incorporated in the Custom EDI System. Bill of Entry filing services has been resumed
Order dated 22.01.2020 in WP 112826/2019 filed by UoI ( CGST Bangalore) Vs. Contempt 65/2018 & Order (Shrinivas, Part Time Casual Worker) Instructions-Reg. click here
Strict compliance to Limitation while filing Appeals/Petitions before Courts/ Tribunal -reg. click here
Vacancy Circular calling for nomination of willing officers at the level of Inspectors and superintendents to work in International Customs Division of Customs Wing,CBIC-reg. click here | Addendum. click here
Notification issued on Departmental Examination for promotion of Tax Assistants to the grade of Executive Assistants of Central Taxes and Customs to be held in the month of March, 2021. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. The Notification can be viewed through this link. click here
Five posters of Welfare Schemes being implemented from the Customs & Central Excise Welfare Fund. click here
Constitution of regular panel of Senior/Junior Standing Counsels for handling cases of Indirect taxation of CBIC before the Hon'ble High Courts and other fora; Renewal/Fresh appointment of Counsels -reg. click here

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1. Constitutional & Legal Provisions Behind levy of Service Tax in India.

Constitutional Validity

Article 265 of the Constitution lays down that no tax shall be levied or collected except by the authority of law. Schedule VII divides this subject into three categories-

a)	Union list (only Central Government has power of legislation)
b)	State list (only State Government has power of legislation)
c)	Concurrent list (both Central and State Government can pass legislation).

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 (92^nd 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.

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Last Updated on: 25-Feb-2021
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