Case Law Details
Issue- Challenge in these writ petitions is the vires of the provision Section 65(105)(zzzzt) of the Finance Act bringing within the ambit of ‘service tax’ certain forms of income generated from “temporary transfer or permitting the use or enjoyment” of, any copyright as defined in the Copyright Act, 1957(14 of 1957) except the rights covered under Section 13(1)(a) of the said Act.
The following points arise for consideration in these Writ Petitions :-
1. Whether the taxable event provided under Section 65(105)(zzzzt) of the Finance Act, 1994 is covered by Article 366 (29A)(d), which is a “deemed sale of goods”?
2. Whether the Petitioners are right in contending that the levy of service tax on “temporary transfer or permitting the use or enjoyment of copyright” provided under Section 65(105)(zzzzt) of the Finance Act, 1994 is covered under Entry 54 of List II and whether it amounts to transgression by Parliament into the exclusive domain of the State Legislature?
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