Which of the following statements are correct in relation to Service Tax?

(a) Taxes on Services are levied by Govt. of India.

(b) Such Taxes are collected and appropriated by Govt. of India only.

(c) Such Taxes are collected by Govt. of India and the States.

(d) Proceeds of such Taxes are appropriated by Govt. of India and the States

1
Only (a) and (b) are correct.
2
Only (b) and (c) are correct.
3
(a), (c) and (d) are correct.
4
(a), (b) and (c) are correct.

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