Economic, Social and Cultural Rights
Economic, social and cultural rights (ESC) are socio-economic human rights, different from civil and political rights. Economic, social and cultural rights are incorporated in the 1948 Universal Declaration of Human Rights (UDHR) and outlined in the International Covenant on Economic, Social and Cultural Rights (ICESCR). Examples of such rights include the right to food, the right to shelter, and the right to health.
Service tax is a tax levied on services rendered by a individual and the liability of payment of the tax is cast on the service provider. It is an indirect tax as it can be recovered from the service receiver by the service provider in path of his business transactions.