R. Banumathi, J.

1. In these writ petitions, the petitioners, who are all producers or Distributors/sub-distributors/ exhibitors of movie, challenge the Circular No.148/17/2011-ST dated 13.12.2011 bearing F.No.354/27/2011-TRU as illegal and unconstitutional and seek for issuance of directions to respondents 1 to 3 not to give effect to Circular No.148/17/2011-ST dated 13.12.2011 issued by the Central Board of Excise and Customs, Tax Research Unit, New Delhi, which was issued for the purpose of collecting service tax from film distributors/sub-distributors/theatre owners and seek for a direction not to give effect to the said circular.

2. When service tax was levied on "intellectual property services" with effect from 10.9.2004, copyright was specifically excluded from the definition of “intellectual property rights”. Normally, a producer of a movie sells the rights showing the movies in a region to a distributor. The distributor in turn enters into agreement with subscribers/theatre owners and this agreement can be of different types. By Circular No.109/03/2009 of Central Board of Excise and Customs bearing F.No.137/186/2007-CX.4 dated 23.2.2009, it was clarified that the “