Kaushal Agrawal
The Video below explains how the Central Govt derived power from Constitution of India to enact a law to levy tax on services. It also explains 6 categories of transactions called deemed sales which are now subjected to sales tax and not service tax.

This video is useful for CA, CS, CMA, B Com, MBA students and to all those who are keen to learn tax. Lastly please forgive my mistake and do let us know. And if this video has helped you in any way and generated slightest of interest, then do like it and share it.

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