2019 (7) TMI 1831

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....Aravindhan. ORDER The writ petition has been filed challenging the summons issued under Section 14 of the Central Excise Act dated 26.09.2013 calling upon the petitioner to appear in person and to produce various documents. 2. The issue in question relates to levy of service tax on Intellectual Property Services(IPR) in terms of Section 65(105)(zzr) of the Finance Act, 1994. Learned couns....

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....d have no force as on date. 4. Though the learned counsel for the petitioner states that the decision of the Division Bench (supra) has been challenged by several petitioners before the Supreme Court, no stay has been granted. Under such circumstances, the prevailing position of law is as per the order of the Division Bench in the aforesaid decision. In this view of the matter, there is no meri....