https://www.taxtmi.com/caselaws?id=295723 The Supreme Court dismissed the writ petition challenging a summons under Section 14 of the Central Excise Act related to the levy of service tax on Intellectual Property Services (IPR). Despite an interim injunction, the Division Bench's decision upholding the levy's constitutionality rendered the petition lacking merit. The petitioner was directed to comply with the summons, and the Assessing Authority was instructed to proceed lawfully and in adherence to principles of natural justice. The judgment underscores the significance of following legal procedures and established legal interpretations in tax and constitutional matters. en-us Mon, 15 Jul 2019 00:00:00 +0530 Thu, 17 Jun 2021 11:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295723 The Supreme Court dismissed the writ petition challenging a summons under Section 14 of the Central Excise Act related to the levy of service tax on Intellectual Property Services (IPR). Despite an interim injunction, the Division Bench's decision upholding the levy's constitutionality rendered the petition lacking merit. The petitioner was directed to comply with the summons, and the Assessing Authority was instructed to proceed lawfully and in adherence to principles of natural justice. The judgment underscores the significance of following legal procedures and established legal interpretations in tax and constitutional matters. Case-Laws Central Excise Mon, 15 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295723