Service tax allocation initially allowed Union levy with joint collection and appropriation by Union and States, later omitted. Article 268A provided that service tax was to be levied by the Union and the proceeds collected and appropriated by both the Union and the States, in accordance with principles of collection and appropriation to be formulated by Parliament; the provision was inserted by the Eighty-eighth Amendment and subsequently omitted by the One Hundred and First Amendment effective 16-09-2016.