JUDGMENT :

This writ petition challenges the constitutional validity of Clause (g) of Section 66D of the Finance Act, 1994, as amended by the Finance Act, 2014.

2. The brief facts of the case are as follows:

The petitioner is a Private Limited Company, engaged in the manufacture and in trading of goods. In connection with its business, the petitioner places advertisements in various media. The petitioner is aggrieved by the fact that, following an amendment made to Clause (g) of Section 66D of the Finance Act, 1994 (the Negative list of services) with effect from 01.10.2014, by the Finance Act, 2014, the exemption from service tax has been restricted to the ‘selling of space of advertisements in print media’. It is the case of the petitioner that, till the amendment to Clause (g) of Section 66D, the selling of space or time slots for advertisements other than the advertisements broadcast by radio or television, was exempted from service tax under the provisions of the Finance Act, 1994 (by inclusion in the negative list) and after the 2014 amendment, such exemption was restricted to advertisements in the print media.

3. Sri. Jose Jacob, the Learned counsel appearing for the petitioner