2019 (7) TMI 1831

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..... S [ 2013 (7) TMI 23 - MADRAS HIGH COURT] has upheld the constitutionality of the levy - the interim injunction granted by the learned single Judge on 08.06.2011 would have no force as on date. The petitioner will appear before the respondent on 01.08.2019 in response to summons dated 14.09.2013. Upon hearing the petitioner, the Assessing Authority shall finalize the proceedings in accordance w .....

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..... 55b) and 65(105)(zzr) of the Finance Act, 1994 in W.P.(MD) No.13176 of 2011 and the said writ petition is pending before the Principal Seat of this Court. Pending writ petition, this Court, vide order dated 08.06.2011, has granted an order of interim injunction restraining the Department from levying or collecting service tax on the transfer or right to use IPR. 3. However a Division Bench sitt .....

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