Govt. servants are worst hit class, limited resources, heavy taxation(Direct & Indirect) are the contributors to this. While IT is 20% to Middle level employees and the Service Tax at 12.5% .This has made a back door entry in their miseries. Why should tax payers be further taxed by this new tool. The compensatory allowances like HRA, DA, CCA should not be taxed(In line with recommendation with 5th Pay Commissions' recommendatrion)