Professor, Dean and Head of Commerce & Business Administration and Director of Agro-Economic Research, University of Allahabad; and Vice-Chancellor, Kanpur University.
This paper makes a critical appraisal of Service Tax as levied in India. The paper highlights the problems associated with its implementation and argues for preserving the equity of the tax system as a whole. It recommends that a statutory dispute settlement mechanism be put in place as also the collection of data with regard to the Service sector.
