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  1. What provision in the Constitution enabled the Central Government to impose the service tax and to expand its span ?
    1. List I, Schedule VII
    2. List III, Schedule VII
    3. Residuary Powers under Article 248
    4. Emergency Powers
Correct Option: C

Under the Residuary powers of legislation enumerated in Article 248 of the Indian Constitution, Parliament has exclusive power to make any law with respect to any matter not enumerated in the Concurrent List or State List. Such power shall include the power of making any law imposing a tax not mentioned in either of those Lists



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