( 1 ) ). The petitioner, an advertising agency challenges the vires of the provisions of Secs. 65 (16) (d) and 66 (2) of Chapter V of Finance act, 1994 as amended. By these provisions, a service tax is imposed on advertising service. The challenge is based upon Art. 14, 19 (1) (a) and 265 of the Constitution of India.

( 2 ) ). S. 65 (16) (d) defines "taxable service" to mean. . . any service provided to a client by an advertising agency in relation to advertisements in any manner. Section 66 is the charging section which provides that there shall be charged a service tax at the rate of 5% of the value of the taxable service. Section 67 provides for valuation of taxable service for charging the service tax and clause (d) provides that in relation to service provided by an advertising agency to a client, the gross amount charged by such agency from the client shall be for services in relation to the advertising.

( 3 ) ). It is submitted that advertising service is a skill of expression and there is a fundamental right to freedom of speech and expression guaranteed by Art. 19 (1) of the Constitution and, therefore, the tax on this freedom of speech and expression is vio