Service Tax On Lawyers: A Levy Short Lived?

The history of ever expanding horizon of service tax law in India has extensive sub-chapters of its own. The levy being unique and unprecedented in the country, the Finance Act, 1994 has made a number of experiments for the levy and collection of service tax from various sectors. Sometimes owing to the invalidation by the Courts and sometimes due to administrative contingencies, the Act has been subject to numerous amendments in its almost two decade old voyage. Since the levy has also been dubbed as the precursor to the fundamental realignment of indirect taxes in the form of a harmonized ‘Goods and Service Tax’, the Finance Act, 1994 has also been the testing ground for rules relating to point and time of supply etc.

Women and their Economic Rights – A Legal Paradigm

The Socio-economic rights are a vital aspect of human rights agenda for women. The slow study process and radical change in recognizing the rights of women to a greater extend has helped to build her own identity and withstand her rights against all discrimination. The feminist movement questioned several discriminatory practices against women. However there was a need for revolution to debar the discriminatory practice of status on the ground of gender. And revolution was created by feminist movement. These Movements largely contributed by feminist writing recognized the need to subdue the discriminatory practice of status. Feminist theory emerged from these feminist movements includes general theories and theories about the origins of inequality, economic injustice and in some cases, about the social construction of sex and gender, in a variety of disciplines.