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Service tax levied by Union and collected and appropriated by the Union and the States

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Full Text of the Document

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....sp;   ***************** NOTES:- 1. Inserted vide Article 2 of the Constitution (88th Amendment) Act, 2003 dated 15-01-2004.  2. Omitted vide Article 7 of the Constitution (101st Ame....

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Full Text of the Document

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....roceeds in any financial year of any such tax levied in accordance with the provisions of clause (1) shall be- (a) collected by the Government of India and the States; (b) appropriated by the Gove....