A brief legislative history is that service tax was, for the first time, imposed by the Finance Act, 1994.
1999 3 SCR 1199 The Judgment of the Court was delivered by KIRPAL.
This tax was proposed on three type of services which were rendered.
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 Rule2 xii and xvii of the Service Tax Rules, as amended in 1997, on the ground that the said sub rules are companytrary to the provisions of Sections 65 and 66 of the Finance Act, 1994, whereby service tax was sought to be levied by the parliament.
