For which tax, was constitutional status given much later

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For which tax, was constitutional status given much later after its introduction in a small way in 1994 - 95?

1. Customs Duty
2. Corporation Tax
3. Taxes on Services
4. Income Tax

Correct Option: C

Dr. Manmohan Singh, the then Union Finance Minister, in his Budget speech for the year 1994-95 introduced the new concept of Service Tax. It was given constitutional status by Chapter VA of the Finance Act, 2003.