Taxes on services expanded to Union legislative competence, altering taxation distribution between Union and States. The Constitution (88th Amendment) Act, 2003 inserts Entry 92-C into the Seventh Schedule, List I (Union List), conferring on the Union the power to legislate on Taxes on services, thereby shifting service taxation into the Union's legislative competence and affecting the constitutional allocation of taxation powers between the Union and the States.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxes on services expanded to Union legislative competence, altering taxation distribution between Union and States.
The Constitution (88th Amendment) Act, 2003 inserts Entry 92-C into the Seventh Schedule, List I (Union List), conferring on the Union the power to legislate on Taxes on services, thereby shifting service taxation into the Union's legislative competence and affecting the constitutional allocation of taxation powers between the Union and the States.
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