JUDGMENT

Kirpal, J.-The petitioners in these cases are the persons who are utilising the services of goods transport operators and of clearing and forwarding agents and are seeking to impugn the validity of Rule 2(xii) and (xvii) of the Service Tax Rules, as amended in 1997, on the ground that the said sub rules are contrary to the provisions of Sections 65 and 66 of the Finance Act, 1994, whereby service tax was sought to be levied by the Parliament.

2. A brief legislative history is that service tax was, for the first time, imposed by the Finance Act, 1994. This tax was proposed on three type of services which were rendered. By the Finance Act, 1997 the Legislature sought to cast the net much wider. It amended certain provisions in the Act and, thereafter rules which had originally been framed in 1994 were also amended.

3. By Chapter V of the Finance Act, as amended by the Finance Act, 1997 service tax is imposed in relation to the taxable services which are provided. Section 65 is the definition section. Some of the sub-clauses which are relevant for our purpose read as under :

"65(5) "Assessee" means a person responsible for collecting the service tax and includes his agent;"

(17) "