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2019 (7) TMI 1831 - HC - Central ExciseLevy of Service Tax - Intellectual Property Services - constitutionality of Sections 65(55b) and 65(105)(zzr) of the Finance Act, 1994 - HELD THAT:- Division Bench sitting in the Principal Seat of this Court, in M/S. AGS ENTERTAINMENT PRIVATE LIMITED AND OTHERS VERSUS UNION OF INDIA AND OTHERS [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 with law and in compliance with the principles of natural justice - Petition dismissed.
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