- 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:
- Union list (only Central Government has power of legislation).
- State list (only State Government has power of legislation).
- 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.