8/15/2019 Abstract of Tax

1/1

Abstract

Taxation Law

Topic: Constitutional amendments to levy service tax – Validity & implications

The authority to levy a tax is derived from the Constitution of India which allocates the

power to levy various taxes between the Centre and State. An important restriction on this

power is Article 265 of the Constitution which states that !o tax shall be levied or collected

except by the authority of law."

To enable #arliament to formulate by law principles for determinin$ the modalities of levyin$

the service tax by the central $ovt. and collection of the proceeds thereof by central $ovt. and

the state% the amendment vide constitution &'2nd

amendment( Act% 2))* has been madeconse+uently new article 26,A has been inserted for service tax levy by union $ovt.% collected

and appropriated by the union $ovt. and amendment of seventh schedule to the constitution%

in list I- nion list after entry '2/% entry '2C has been inserted for taxes on services as well

as in article 20) of the constitution the clause &1( article 26,A has been included.

ur tax laws are said to be the most complicated ones in the world. An analysis of this aspect

will have to be made so that the reasons for such complications can be 3nown.

This pro4ect will be divided in the followin$ chapters

1. ow the service tax is levied2. Char$e of service tax under section 60 7 valuation*. 8etermination of value9. Amendments under the finance act 1''95. :udicial pronouncements6. verview analysis0. Conclusion and /iblio$raphy

This pro4ect examines comprehensive picture of service taxation in India followed byrelevant case laws.

The researcher will use doctrinaire method for her research wor3

Name:Rashi ohil

Roll Number: LL!"#$"%# '