Steamer agents and importers cannot be held liable for service tax under challenged notifications as they are not the recipients of service, establishing the necessity for clear recipient-service provider relationships under tax law.

ORDER :

S. R. KRISHNA KUMAR, J.

1. In this petition, petitioner seeks the following reliefs:

" a. Issue any writ, order or direction more particularly in the nature of a Writ of Declaration to declare Section 66C (2) of Chapter V of the Finance Act, 1994 (as amended) as null, void and ultra vires Article 14, 19, 246, 248, 265, 268A and 302 read with Entry 41 and 83 of List I of VII Schedule of the Constitution of India and as also being beyond the legislative competence of Parliament under Articles 246 and 248 of the Constitution of India and pass such further or other orders as this Hon'ble Court may deem fit and necessary in the facts and circumstance of the case and thus render justice;

b. Issue any writ, order or direction more particularly in the nature of a Writ of Declaration to declare Rule 10 of Notification No. 28 of 2012-ST dated 20.06.2012, (The Place of Provisions of Service Rules, 2012), as null, void and ultra vires Article 14, 19, 246, 248, 265, 268A and 302 read with Entry 41 and 83 of List 1 of VII Schedule of the Constitution of India and as also being beyond the legislative competence of Parliament under Articles 246 and 248 of the Constitution of India and pass such further or other orders as this Hon'ble Court may deem fit and necessary in the facts and circumstance of the case and thus render justice.

c. Issue any writ, order or direction more particularly in the nature of a Writ of Declaration to declare Notification No. 1 of 2017 dated 12.01.2017 vide F. No. 354/42/2016-TRU issued by the 1" Respondent, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (1), as per Annexure - A, as ultra vires Article 14, 19, 265, 268A and 302 read with Entry 41 and 83 of List 1 of VII Schedule of the Constitution of India and pass such further or other orders as this Hon'ble Court may deem fit and necessary in the facts and circumstance of the case and thus render justice;

d. Issue any writ, order or direction more particularly in the nature of a Writ of Declaration to declare Notification No. 2 of 2017 dated 12.01.2017 vide F No. 354/42/2016-TRU issued by the 1 Respondent, published in the Gazette of India, Extraordinary, Part II, Section 3. Sub-Section (i), as per Annexure - A as ultra vires Article 14, 19, 265, 268A and 302 read with Entry 41 and 83 of List 1 of VII Schedule of the Constitution of India and contrary to Section 14 of the Customs Act, 1962 read with the provisions of Rule 10(2) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 2007 and pass such further or other orders as this Hon'ble Court may deem fit and necessary in the facts and circumstance of the case and thus render justice;

e Issue any writ, order or direction more particularly in the nature of a Writ of Declaration to declare Notification No. 3 of 2017 dated 12.01.2017 vide F. No. 354/42/2016-TRU issued by the 1^st Respondent, published in the Gazette of India, Extraordinary, Part II, Section 3. Sub-Section (i), as per Annexure A2 as ultra Vires Article 14, 19, 265, 2684 and 302 read with Entry 41 and 83 of List I of VII Schedule of the Constitution of India and contrary to Section 14 of the Customs Act. 1962 read with the provisions of Rule 10(2) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 2007 and pass such further or other orders as this Hon'ble Court may deem fit and necessary in the facts and circumstance of the case and thus render justice;

f. Issue any writ, order or direction more particularly in the nature of a Writ of Declaration to declare Notification No. 15/2017-Service Tax dated 13.04.2017 issued by the 1st Respondent, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), as per Annexure A3, as applicable on and from 22nd January, 2017 and pass such further or other orders as this Hon'ble Court may deem fit and necessary in the facts and circumstance of the case and thus render justice;

g. Issue a Writ of Certiorari or