C.N. Ramachandran Nair, J.

In all the 30 cases the question raised is one and the same i.e. whether the explanation introduced to Section 65(19)(ii) read with Section 65(105)(zzb) of the Finance Act 1994 providing for levy of tax on service rendered in relation to lotteries promoted or marketed by the clients is unconstitutional as claimed by the petitioners. All the petitioners are distributors or agents of lotteries organised by various State Governments or their authorised agencies engaged in sale of lottery tickets in Kerala. The tickets sold are of lotteries organised or authorised by States of Kerala, Sikkim and also Bhutan Government. The petitioners have approached this Court challenging notices issued demanding details and documents pertaining to the charges received for the service rendered in relation to lotteries, which is obviously for levy of service tax under the head "Business Auxiliary Service" covered by Section 65(19) of Finance Act, 1994.

2. We have heard Shri. A.R. Madhav Rao and Shri. George Poonthottam learned counsel appearing for the petitioners and various Standing Counsel for the Department appearing for the respondents. Even though learned Standi