2013 (10) TMI 1359 - SCH - Service Tax

Refund of service tax - levy of service tax on the activity of promotion, marketing, organizing or in any other manner assisting in organizing game of chance including lottery.

Summary

The Supreme Court granted leave and condoned delay in the case. Respondent Nos. 1 and 2 are entitled to a refund of Service Tax paid, subject to furnishing security of immovable property to the Commissioner of Service Tax. The refund will be made within four weeks of furnishing the security.