https://www.taxtmi.com/caselaws?id=406712 The court dismissed the writ petition challenging the summons, stating it was not maintainable. The Constitutional validity of Service Tax on intellectual property rights transfer had been upheld previously. The appellant's challenge to the Finance Act provisions was noted, emphasizing the presumption of statute validity. As the appellant had appeared before the Officer, the writ appeal was deemed infructuous and closed, allowing contentions in the pending writ petition. No costs were awarded, and the connected miscellaneous petition was closed. en-us Thu, 08 Apr 2021 00:00:00 +0530 Wed, 21 Apr 2021 08:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406712 The court dismissed the writ petition challenging the summons, stating it was not maintainable. The Constitutional validity of Service Tax on intellectual property rights transfer had been upheld previously. The appellant's challenge to the Finance Act provisions was noted, emphasizing the presumption of statute validity. As the appellant had appeared before the Officer, the writ appeal was deemed infructuous and closed, allowing contentions in the pending writ petition. No costs were awarded, and the connected miscellaneous petition was closed. Case-Laws Service Tax Thu, 08 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406712