Under the old indirect tax regime, Service Tax was historically not levied in which of the following states due to special constitutional exceptions?
- ANagaland
- BArunachal Pradesh
- CMizoram
- DJammu and Kashmir
Solution & Step-by-step Explanation
Under Chapter V of the Finance Act, 1994, Service Tax originally extended to the whole of India except the state of Jammu and Kashmir, because of its unique special status under Article 370 and separate taxation powers, until the system was subsumed by GST.