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Single point All India compliance for Professional Tax

Shops and Establishments Acts

Central / Local Compliances

VAT / Incom Tax

Service Tax

  • Online Registrations.
  • Filling of half year Returns.
  • Computation of service Tax.
  • Showcase Notice hearing and appeals[SCN].
  • Article 265 of the Constitution lays down that no tax shall be levied or collected except by the authority of law.
     

Schedule VII divides this subject into three categories:

  1. Union list (only Central Government has power of legislation).
  2. State list (only State Government has power of legislation).
  3. Concurrent list (both Central and State Government can pass legislation).
     
  • To enable Parliament to formulate by law principles for determining the moralities of levying the Service Tax by the Central Govt.
  • and collection of the proceeds thereof by the Central Govt.
  • and the State, the amendment vied Constitution (92nd amendment) Act, 2003 has been made.
  • Consequently, new article 268 A has been inserted for Service Tax levy by Union Govt.,
  • collected and appropriated by the Union Govt.,
  • and amendment of seventh schedule to the constitution,
  • in list I-Union list after entry 92B,
  • entry 92C has been inserted for taxes on services as well as in article 270 of the constitution the clause (1) article 268A has been included.