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विभागीय हिन्दी पत्रिका 'रीति' सीमा शुल्क (आयात) आयुक्तालय, तुगलकाबाद.Click here
Filling up of the post of Deputy Secretary/ Director in CBIC under Revenue Headquarters.Click here
'Indian Customs K9 Manual' recently launched by Hon'ble Chairman.Click here
Any claim on vehicles (Very old/abanded) lying at the premises of GST and Central Excise Nungambakkam, Chennai-Information .- For details Click here
Deferment of online training on "eProcurement through Government e-Marketplace (GeM)" from 28.09.2020 to 29.09.2020 from 10:30 AM-1:30 PM.-Click here
Corrigenda to Notification No. 67/2020– Central Tax and Notification No. 68/2020– Central Tax issued.
Online training on "eProcurement through Government e-Marketplace (GeM)" on 28.09.2020 from 10:30 AM-1:30 PM.-Click here
Notice regarding conduct of Written Examination for the year 2021 under Customs Brokers Licensing Regulations, 2018 -reg.-Click here
Guidelines issued on 15.09.2020 for Departmental Examination of Inspectors starting from 22.09.2020. Download from the Dashboard of Nodal Officers under Examination>Instruction.
National e-Governance Division, MeitY- Online PG Diploma Programme on Cyber Law, Crime Investigation & Digital Forensics.-Click here
Presidential Award of Appreciation Certificates & Medals to be announced on the occasion of the Republic Day, 2021-For Details-Click here
Final Zone Allocation of the candidates selected through SSC JHT- 2018.-Click here
Filling up various posts in Narcotics Control Bureau in Ministry of Home Affairs on Deputation basis- Reg.-Click here
List of Eligible Candidates in the Grade of Inspector to be considered for promotion to the Grade of Superintendent for receiving representation within midnight of the 4th of September 2020.-Click here
Due date for furnishing return in FORM GSTR-4 for FY 19-20 extended to 31.10.2020
Online training on “Global standards and anti money laundering compliance programme for financial institutions” for officers of CBIC on 30th September, 2020 from 10:30 AM to 01:30 PM-Click here
Webinar on "Implementation of Section 28DA of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules of Origin under Trade Agreements (FTA/PTA/CECA/CEPA) and Verification of Certificates of Origin" for officers of CBIC on 4th September, 2020 from 11:00 AM to 01:00 PM.-Click here
Team Building and Decision Making & Change Management and Conflict Resolution for Officers of CBIC on 11th September, 2020 from 10:30 Am to 01:00 PM.-Click here
Vacancy for the post of Revised Kyoto Convention (RKC) Review Expert in Compliance and Facilitation Directorate in World Customs Organisation, Brussels)- Calling application of suitable eligible officers -Click here -Proforma -WCO letter -Annexure A -Annexure B
Online Training on Audit in GST for officers of CBIC officers on 07 & 08 September, 2020 from 10:30 AM to 05:00 PM-Click here
Notification for payment of interest on net cash tax liability prospectively w.e.f. 01.09.2020 issued
Central Government notifies the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR, 2020) to supplement the existing operational certification procedures prescribed under different trade agreements (FTA/ PTA/ CECA/ CEPA). Click hereto Notification no. 81/2020, Click hereto Circular no. 38 /2020.
Applications are invited for posting on load basis to Directorate General of Anti-profiteering, New Delhi-Click here
All Content Administrators of CBIC are requested to provide Hindi translation of Contents too for upload on CBIC website as it is mandatory-Click here
Revised CBIC guidelines for Personal Hearings through video conferencing-Click here
Immediate Attention: Registration and Requisition Letter issued for Next Dept. Exam. of Inspectors to be held from 22.09.2020 to 25.09.2020. Please download the same from www.nacenkanpur.gov.in.
"Qualitative Improvement in Adjudication Orders in GST & Customs" for Group 'A' Officers of CBIC on 28th August, 2020 from 10:30 AM to 01:30 PM -Click here
DO letter related to direction of Attending the Independence Day Flag Hoisting Ceremony at the Red Fort.-Click here
25 years of Indian Customs EDI System : A Digital Odessey - Click here
CGST Rules , 2017 as amended up to 30.07.2020 have been uploaded
Observance of "Swachhta Pakhwada Campaign 2020" from 01.09.2020 to 15.09.2020-Click here
Junior Translators, 2018- Verification of Options/ Preferences and final chance of exercising options for left-out candidates - Reg.-Click here
Scheme for the Prime Minister Awards for Excellence in Public Administration - Reg.-Click here
Attention: Dept. Exam. of Inspectors for Central Tax: Due to unavoidable circumstances, the Dept. Exams has been re-scheduled from 04.08.2020-07.08.2020 to 22.09.2020-25.09.2020.
Call for nomination for online WCO workshop on Strategic Trade Control Enforcement (STCE) for Indian Customs and Enforcement officials on 24-28 August, 2020-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: 29-Sep-2020
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