Which one of the following is the correct statements? Service tax is a/an

1. The question asks for the correct statement regarding Service Tax. 2. Service tax is a tax levied on services provided. 3. It is an indirect tax because the service provider collects it from the service recipient (consumer) and pays it to the government. The burden can be shifted. 4. It was levied by the Central Government of India under the Finance Act, 1994 (Note: Service Tax was later subsumed under GST in 2017). 5. Therefore, Service tax is an indirect tax levied by the Central Government.