The introduction of Service Tax in 1994 has generated quite a lot of opposition. The reasons for this are analyzed and, the benefits of the Value Added Tax to which the Service Tax should lead are explained.
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References
1.
The Finance Bill, 1994.
2.
The Finance (No 2) Act, 1998.
3.
The Finance Bill, 1999.
4.
Mohan LaviR., Service Tax – Concept, Practice and Procedure, Bharat Law House, 1998.
5.
DateyV S, Indirect Taxes – Law and Practice, Taxman Publication, 1998.
6.
SinghaniaVinod K., Direct Taxes — Law and Practice, Taxman Publications, 1999.
7.
NagadesiSamuel, “International treaties – breaking barricades” in The Chartered Accountant, August 1999.
