HC Uphelds Service tax on temporary transfer of copyright, film distribution, sale of rights to TV

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 36...