Services Tax

Service Tax was an indirect tax imposed by the Central Government of India on specified services provided by service providers. Introduced in 1994, it was initially applied to only three services, but over time, the scope expanded to cover more than 100+ services.

The tax was collected from the service recipient by the service provider and paid to the government. It was governed by the Finance Act, 1994, and administrated by the Central Board of Excise and Customs (CBEC).