The objective of levying direct and indirect tax are very different. One objective of direct tax is that it creates equality and indirect tax do not create equality.
Direct tax is paid by rich and indirect tax is paid even by poor.
If service provider by providing service becomes rich, he shall also pay income tax. If he becomes super rich he shall also pay wealth tax. Both income tax and wealth tax are part of direct tax.
One of the learned students has mentioned, liability of indirect tax falls on service receiver and not on service provider. Agreed. But what happens if SR do not pay the tax then it falls on SP.
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