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...

Skill development is increasingly viewed as a way to escape the low education – high unemployment trap in developing countries. Consequently, policy makers in these countries are extensively investing in skill development programs. However, participation and completion rates in many of these...

In today's world, the thrust to development is seen not only as a policy perspective but also as a national goal. 'Intellectual property' has come out as a critical variant of technology and the growth process ensuing thereon. Consistently being cited as an impetus to economic development and...

Trusts are an important institution to be studied in law for various reasons. Both jurisprudentially as well as from a perspective of taxation, trusts affect the making of rules. From a practical perspective, trusts are also an essential attribute for people to make things work and charitable...

While the power of the legislature to levy tax on a particular subject-matter is paramount, subject only to the constitutional limitations, there are a few subjects which by their intrinsic nature have eluded their eligibility to tax. Lotteries organised by the various States of India, have...