What provision in the Constitution enabled the Central Government to impose the service tax and to expand its span?

Residuary Powers under Article 248

What provision in the Constitution enabled the Central Government to i

1.	What provision in the Constitution enabled the Central Government to impose the service tax and to expand its span?
A.	List I, Schedule VII
B.	List III, Schedule VII
C.	Residuary Powers under Article 248
D.	Emergency Powers
Answer» D. Emergency Powers