How has the role of the Union changed in collecting and appropriating service taxes as a result of the One Hundred and First Amendment Act, 2016?
The role of the Union in collecting and appropriating service taxes has changed as a result of the One Hundred and First Amendment Act, 2016 by omitting the words "and such duties of excise on medicinal and toilet preparations" from Article 279A. This amendment effectively ended the central government's responsibility for levying service taxes on these specific items.