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Air India, Nippon Airways join hands for travel between India and Japan10 killed as two Malaysian Military copters crashGST - s.107(11) - There is no fetter on the powers of the appellate authority to modify the order passed u/s 130(2) by the adjudicating authority: HCSC grills Baba Ramdev & Balkrishna in misleading ad caseCBDT amends jurisdiction of Pr CCITs in many citiesGST - Statutory mandate of sub-section (4) of Section 75 is that a personal hearing should be provided either, if requested for, or if an order adverse to the taxpayer is proposed to be issued: HCCCI invites proposal for launching Market Study on AI and CompetitionGST - Documents with regard to service of notice could not be located; that impugned orders came be to be passed without an opportunity being granted to Petitioner to submit documents and being heard - Matter remanded: HCIndia initiates anti-dumping duty probe against import of Telescopic Channel drawer slider from ChinaAFMS, Delhi IIT ink MoU for collaborative research & trainingCX - The activity of waste water treatment is part of manufacturing activity and any activity which is directly or indirectly in relation to manufacture would be eligible for credit: CESTATDoP&T notifies fixation of Himachal IPS cadre strength and amendment in pay rulesIndia, Cambodia ink MoU for HRD in Civil ServiceBengaluru Airport Customs seizes 10 yellow anacondas from check-in baggageST - Appellant has collected some service tax from service recipient, which has been deposited with Department, same shall not be refunded to appellant: CESTATDelhi daily air traffic goes beyond 4.7 lakh paxGovt organizing National Colloquium on Grassroots Governance2 Telangana students killed in road accident in USI-T- Addl. Commr. or above ranking officer to probe how I-T portal reflected demand being raised against assessee, despite Revenue not having issued any notice or passed any order against assessee: HCAnother tremor of 6.3 magnitude visits Taiwan; shakes tall buildingsI-T- Donations given out of accumulated funds u/s 11(2) are not allowable as application of income for charitable or religious purposes and the same shall be deemed to be income of assessee : ITATYou are arrogant Mr Musk, says Australian PM over Sydney stabbing video banUnited Health reports theft of huge Americans’ dataI-T - Travelling conveyance expenses should be disallowed to extent of bills which were not verifiable and have no nexus with business of assessee: ITATEarth Day: Biden announces USD 7 bn grant for rooftop solar panelsOECD to release annual report on Tax Inspectors without Borders on April 29EU introduces easy Schengen Visa rules for IndiansI-T- Leasehold rights in land are not within purview of section 50C of Act : ITAT
APPENDIX-V

THE CONSTITUTION OF INDIA

APPENDIX-V

THE CONSTITUTION (EIGHTY-EIGHTH AMENDMENT) ACT, 2003

[15th January, 2004.]

An Act further to amend the Constitution of India.

BE it enacted by Parliament in the Fifty-fourth Year of the Republic of India as follows:-

1. Short title and Commencement:-

(1) This Act may be called the Constitution (Eighty-eighth Amendment) Act, 2003.

(2) It shall come into force on such date* as the Central Government may, by notification in the Official Gazette, appoint.

2. Insertion of new article 268A:-After article 268 of the Constitution, the following article shall be inserted, namely:--

"268A. Service tax levied by Union and collected and appropriated by the Union and the States:-

(1) Taxes on services shall be levied by the Government of India and such tax shall be collected and appropriated by the Government of India and the States in the manner provided in clause (2).

(2) The proceeds in any financial year of any such tax levied in accordance with the provisions of clause (1) shall be-

(a) collected by the Government of India and the States;

(b) appropriated by the Government of India and the States, in accordance with such principles of collection and appropriation as may be formulated by Parliament by law.".

3. Amendment of article 270:-

In article 270 of the Constitution, in clause (1), for the words and figures "articles 268 and 269", the words, figures and letter "articles 268, 268A and 269" shall be substituted.

4. Amendment of Seventh Schedule:-

In the Seventh Schedule to the Constitution, in List I-Union List, after entry 92B, the following entry shall be inserted, namely:--

"92C. Taxes on services.".

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