In 1994, the service tax was levied by the Union Government as per Article 246 of the Constitution of India vide —

CS Executive · Tax Laws and Practice · PYQS · December 2016
In 1994, the service tax was levied by the Union Government as per Article 246 of the Constitution of India vide —
(A) Entry 94 of the Union List
(B) Entry 95 of the Union List
(C) Entry 96 of the Union List
(D) Entry 97 of the Union List.

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Service Tax

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