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General Elections to the Legislative Assemblies of Assam, Kerala, Tamil Nadu, West Bengal and Puducherry, 2021 and some bye-elections to PCs/ACs (Press Note Dated 26.02.2021 & 16.03.2021)- Account Reconciliation Meeting, DEMC Meeting, preparation of DEO’s Scrutiny Reports etc.-Engagement of Expenditure Observers through online mode for Account Reconciliation Meeting, DEMC Meeting (if necessary) and other modalities of third visit of Expenditure Observers - Regarding Click here || Annexure A SOP & Schedule || Annexure B Virtual Training Scheduled on 17.05.2021 || Letter dated 13.05.2021 || Bye-elections to PCAC IRS(C&IT) || Assam IRS(C&IT) || Kerala IRS(C&IT) || Tamil Nadu IRS(C&IT) || Puducherry IRS(C&IT) || West Bengal IRS(C&IT)
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E–Compendium of CESTAT Case Laws Click here
General Elections to the Legislative Assemblies of Assam, Kerala, Tamil Nadu, West Bengal and Puducherry, 2021 and some Bye-elections to PCs/ACs (Press Note Dated 26.02.2021 and 16.03.2021)- SOP for Virtual Account Reconciliation Meeting, DEMC Meeting, preparation of DEO's Scrutiny Reports and Virtual Training - Regarding Click here || Annexure A SOP & Schedule || Annexure B Virtual Training Scheduled on 17.05.2021(1) || ECI's Letter dated 13.05.2021 || Bye-elections to PCAC || Assam || Kerala || Tamil Nadu || Puducherry || West Bengal
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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: 18-Jun-2021
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