https://www.taxtmi.com/article/detailed?id=209 Constitutional authority for central service tax derived from Parliament's residuary power under Entry No. 97 and the Finance Act, 1994; the Constitution (Ninety-fifth Amendment) inserted a Union List entry for taxes on services and Article 268A to provide that taxes on services shall be levied by the Government of India and that proceeds shall be collected and appropriated by the Union and the States according to principles to be prescribed by Parliament, enabling formal allocation and modalities for levy, collection and appropriation without making proceeds part of the divisible pool. en-us Mon, 27 Oct 2008 00:00:00 +0530 Mon, 27 Oct 2008 16:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=209 Constitutional authority for central service tax derived from Parliament's residuary power under Entry No. 97 and the Finance Act, 1994; the Constitution (Ninety-fifth Amendment) inserted a Union List entry for taxes on services and Article 268A to provide that taxes on services shall be levied by the Government of India and that proceeds shall be collected and appropriated by the Union and the States according to principles to be prescribed by Parliament, enabling formal allocation and modalities for levy, collection and appropriation without making proceeds part of the divisible pool. Articles Service Tax Mon, 27 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=209