2007 (9) TMI 39 - HC - Service Tax

Lottery tickets were held to be actionable claim and not goods and therefore, there can not be any service tax under business auxiliary service as promotion, marketing or sale of client s goods.

Summary

The High Court of Sikkim ruled that lottery tickets are actionable claims, not goods. The writ petition succeeded, and the impugned notice was quashed. No costs were awarded. (Citation: 2007 (9) TMI 39 - HIGH COURT, SIKKIM)