how many all india services are there in india
All India Services The All India Services (AIS) comprises Civil Services of India, namely the Indian Administrative Service (IAS), the Indian Forest Service (IFS) and the Indian Police Service (IPS) .[1] A common unique feature of the All India Services is that the members of these services are recruited by the Centre(Union government in federal polity), but their services are placed under various State cadres, and they have the liability to serve both under the State and under the Centre.[1] Due to the federal polity of the country, this is considered one of the tools that makes union government stronger than state governments. Officers of these three services comply to the All India Services Rules relating to pay, conduct, leave, various allowances etc.[2]
Service Tax Service tax was a tax levied by Central Government of India on services provided or agreed to be provided excluding services covered under negative list and considering the Place of Provision of Services Rules, 2012 and collected as per Point of Taxation Rules, 2011 from the person liable to pay service tax. Person liable to pay service tax is governed by Service Tax Rules, 1994 he may be service provider or service receiver or any other person made so liable. It is an indirect tax wherein the service provider collects the tax on services from service receiver and pays the same to government of India. Few services are presently exempt in public interest via Mega Exemption Notification 25/2012-ST as amended up to date and few services are charged service tax at abated rate as per Notification No. 26/2012-ST as amended up to date. Presently from 1 June 2016, service tax rate has been increased to consolidated rate at 14% +0.5%+0.5%= 15% of value of services provided or to be provided. The service tax rate now is consolidated rate as education cess and secondary higher education cess are subsumed with 2% of "Swach Bharat Cess(0.50%)" has been notified by the Government.[clarification needed]