Contemporary Report - Finance Commission
The share of services in Gross Domestic Product (GDP) which was roughly 37.68% in 1960-61 and 36% in 1980-81, rose to nearly 47.1% in 1993-94 and approximately 48.8% in 2001-02. In 1953-54, Taxation Enquiry Commission didn’t recommend the implementation of service tax due to some administrative and other considerations. ................
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