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Presidential Award of Appreciation Certificates and Medals announced on the occasion of Republic Day, 2023 Click here
Revised Annual Calendar of Departmental Examinations for The Year 2022-23 Click here
Departmental Examination: Confirmation for Inspectors of Central Tax scheduled in February,2023 now postponed. The examination re-scheduled from 21.03.2023 to 24.03.2023.
WCO Certificates of Merit - International Customs Day 2023. Click here
SECURITY ADVISORY -reg. Click here
Inviting Nominations for the post of Inspector and Sub-Inspector in National Investigation Agency on deputation basis -reg. Click here| Forwarding Letter
Cyber Security Guidelines - reg. Click here
Draft Seniority list of Joint Commissioner of Customs & Indirect Taxes appointed/promoted against the vacancy year 2015-16. Click here
Press Release regarding declaration of date of online written examination of Customs Brokers Licensing Examination, 2023 under CBLR, 2018. Click here
Extension of Closing date of Notice Inviting applications for the post of Additional Assistant Director in various Directorates under CBIC on a deputation basis- Reg. Click here
Filling up of posts of Staff Car Driver in Enforcement Directorate on deputation basis-Reg. Click here| Enclosure
Recruitment against Sports Quota in the Central Tax & Customs Department Pune-2022-Corrigendum-reg. Click here
Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 Rules | Circular
Publication of All Non-Tariff Measures (NTMs) along with Centralized Control Numbers (CCNs) in compliance with the 6th NCTF meetingClick Here
Notification issued to assign powers of Superintendent of Central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit. Click here
Notification for Departmental Examination for promotion of Tax Assistants to the Grade of Executive Assistants of Central Taxes & Customs to be held in the month of March, 2023 Click here
Annual General Transfer 2023. Click here
General Election to the Legislative Assemblies of Gujarat and Himachal Pradesh, 2022- Last visit of EOs for preparation of Scrutiny Reports etc.-Reg. Click here
CBIC has notified Rules of Origin of India-Australia Economic Cooperation and Trade Agreement Click here for rules
Request for Expression of Interest (EOIs) for Empanelment of CAs/ICWAs for conducting Special Audit under Section 66 of the CGST Act, 2017 at CGST Audit-1 Commissionerate, Delhi Click here
Filling up of the post of Administrative Officer in the Customs & Central Excise Settlement Commission, Additional Bench, Mumbai - Regarding Click here
Press Release on decisions of 48th GST Council. Click here
International Customs Day Celebration 2023: Seeking nominations for the award of WCO Certificates of Merit Click here | Proforma
Marks of Deptt. Exam. for Inspectors of Central Tax held in 02.08.2022 to 05.08.2022 declared. Nodal Officers (Exam) may download marks-sheet along with forwarding letter from their e-Mail ID. Click here
Notification issued to extend the due date for furnishing FORM GSTR-1 for November 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu. Click here
Notification for Departmental Examination for promotion of Ministerial Officers to the Grade of Inspectors of Central Taxes, Inspectors of Customs (Preventive Officers) & Inspectors of Customs (Examiners) to be held in the month of February 2023. It also contains the Schedule, Syllabus, and Instructions for Examination along with the format (in Annexure II) for requesting Question Papers. The Notification can be viewed through this link - Click here
CBIC has issued Postal Export (Electronic Declaration and Processing) Regulations, 2022 in furtherance of ease of doing business Notification No. 103/2022-Customs (NT)|Notification No. 104/2022-Customs (NT)|Circular No. 25/2022
Recruitment against Sports Quota in the Central Tax & Customs Department Pune Click here
CGL Examination 2020- Final Zone Allocation of Inspector (CGST). | Annexure-I |
Master’s Degree Programme in Public Finance at the National Graduate Institute of Policy Studies (GRIPS) in Tokyo, Japan (2023-24). | Nomination Form | Proforma | Annexure-I | OM |
Circular on Deputation-Willingness for the post of Inspector at NACIN, Faridabad Click here
DGTS is organizing an open house meeting with interested communication agencies for” Selection of Communication Agency for CBIC's Taxpayer outreach programs on 01st December, 2022 Click here
CGL Examination 2020- Final Zone Allocation of Inspector (PO & Examiner) and TA. | Annexure-I | Annexure-II | Annexure-III |
Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017 Click here
Departmental Examination for promotion to the grade of Tax Assistant in Directorate Cadre (CCA DGPM) of CBIC for the year 2022-23 Click here
Stenographer Examination 2020- Final Zone AllocationClick here | Annexture I | Annexture II
CBIC issued notifications to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022 Click here
Filling up of posts in the Competition Commission of India and in CBN on deputation basis-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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