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Section 65 of the Finance Act, 1994, read with articles 14, 19(1)(g) and 226 of the Constitution of India - Service tax - Advertising agency - Petitioner, a small scale industrial unit engaged in printing of materials like banners, posters, stickers, etc., for customers, contended that service tax on advertising agency was violative of articles 19(1)(g) and 14 of Constitution and that it was not an 'advertising agency' within meaning of section 65(1A) - Whether a fiscal statute can be considered to be violative of fundamental right guaranteed under article 19(1)(g) to carry on any profession, occupation, trade or business - Held, no - Whether whom Legislature should tax, in what manner, and to what extent, is totally left to wisdom of Legislature and it is not for Courts to interfere with such exercise of discretion and interference with a fiscal statute under article 14 must be very seldom and for explicit reasons - Held, yes - Whether since tax levied was only 5 per cent of gross receipts, which could not be considered unreasonable, there was no substance in contention of petitioner about violation of articles 19(1)(g) and 14 - Held, yes - Whether petitioner would fall within definition of 'advertising agency', was a matter to be decided by assessing authority on evidence - Held, yes HELD A fiscal statute cannot be considered to be violative of the fundamental right guaranteed under article 19(1)(g) to carry on any profession, occupation, trade or business. By clause (6) of article 19, it is open to the State to make a law imposing reasonable restrictions in the exercise of such right, inter alia, in public interest. It cannot be denied that imposition of tax which goes to the public exchequer is certainly in public interest. In the instant case, the tax levied was only five per cent of the gross consideration received and, hence, it could not be considered to be unreasonable. There was no substance in the contention that the petitioner's fundamental right guaranteed under article 19(1)(g) was violated. [Para 5] The next contention was that imposition of service tax was violative of article 14, as there were others who were not similarly taxed by levy of…

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