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2021 (4) TMI 828 - HC - Service TaxMaintainability of summons - Constitutional validity of the levy of Service Tax on transfer of right to use intellectual property rights - HELD THAT:- The appellant submitted that in terms of the observation made by the learned Single Bench, the appellant has appeared before the Officer and also submitted his written submission. In such view of the matter, this writ appeal has become infructuous, as the summons issued to the appellant has worked by itself and the appellant has also appeared before the respondent. Appeal closed.
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