SEM 6 - Indirect Tax - GST - Central excise and Service Tax- Introduction

Introduction of Central excise duty. How it used to be shared between Central Govt & State Govt as per entry No. 84 of constitution of India. Introduction of Service tax. Reason behind applicability of Service tax in whole India except J&K. Need behind introduction of Service tax, special provision applicable to J&K. Under which circumstances ST shall be paid by service receiver under RCM.