Opinion - Letters to the Editor

Service Tax

Sir, — Service Tax is levied by the Union Government. But taxes on professions, trades, callings and employments fall under the Seventh Schedule of the Constitution as Item No. 60 in List II State-List.

Item No. 97 in List I-Union List deals with the residuary powers strictly defined as not enumerated either in List II or List III. Neither Service Tax nor a tax that includes Service Tax is found in the Union List. So it is unconstitutional for the Union to levy such a tax, which clearly comes under the State's purview.

C. Aranganayagam,

Chennai

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