Service tax in India was introduced in the year :

Explanation

Service tax is an indirect tax. On the recommendation of the Chelliah Committee, it was implemented in FY 1994–95 through the Finance Act, 1994. It is a subject under the Union List. In 2004, through the 88th Constitutional Amendment Act, 2003, Article 268A was added to the Constitution. At present, this Article has been removed from the Constitution, and service tax has been merged into GST, for which a separate constitutional provision has been made.