Amirta International Institute of Hotel Management Vs Pr Commr
Date: February 2, 2023
Subject Matter
Repeal shall not affect any rights, privileges or obligations or liability acquired, accrued or incurred under the old Act
Summary
Section 174(2) states that repeal as per sub­section (1) shall not affect any rights, privileges or obligations or liability acquired, accrued or incurred under the old Act and the proviso carves out an exception in regard to tax exemption grante…
A common order is passed in these Writ Petitions, since the legal issue upon which a determination is sought are one and the same in all the matters. The facts in W.P.Nos.3354, 5098 of 2020 and 29286 of 2022 are similar as they relate to liability to Service tax under the Finance Act 1994 (‘in short Act’) for transfer of copyright in musical work by music composers and the exemption th…