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of <h1>Service Tax Distribution Framework Shifts as Constitutional Amendment Redefines Union and State Revenue Sharing Mechanisms</h1> Article 268A of the Indian Constitution originally provided for service tax to be levied by the Union government and collected and appropriated jointly by the Union and States. The provision outlined the mechanism for collecting and distributing service tax proceeds between different levels of government, establishing a framework for taxation and revenue sharing. However, the article was subsequently omitted through a constitutional amendment in 2016, indicating changes in the taxation structure.
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