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Before the introduction of GST in 2017, Service Tax in India was collected by

Chapter V of the Finance Act, 1994 entrusted service-tax administration to the Central Excise machinery; section 73 refers to the "Central Excise Officer". The Income Tax…

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Before the introduction of GST in 2017, Service Tax in India was collected by

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Correct answer C

Chapter V of the Finance Act, 1994 entrusted service-tax administration to the Central Excise machinery; section 73 refers to the "Central Excise Officer". The Income Tax Department administered direct taxes rather than this service-tax levy.

Current law: Service tax was subsumed into GST from 1 July 2017, subject to the applicable saving and transitional provisions.

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