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TMI Blog2015 (10) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 65(105)(zzzn) has been declared to be unconstitutional but constitutionality of a particular provision does not negate the constitutionality of other similar provision - BAS was rendered by the appellant to the Government of Arunachal Pradesh - Impugned demand is sustainable and appeal dismissed – Decided against the assessee. - Application Nos.ST/STAY/59076 & 59088/2013-CU[DB] In Appeal Nos.ST/58487 & 58495/2013-CU[DB] - Stay Order Nos. SO/52323-52324/2015-CU(DB) - Dated:- 2-7-2015 - G Raghuram, President and R K Singh, Member (T) For the Petitioner : Shri A K Batra, CA Shri Varun Gupta, Adv. For the Respondent : Shri Govind Dixit, DR ORDER Per: R K Singh: Stay Applications along with Appeals have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision [65 (105) (zzzzn)] has been declared to be unconstitutional by the judgement of the Sikkim High Court in the case of Future Gaming Solutions Private Limited Vs. Union of India - 2012-TIOL-1096-HC-SIKKIM-ST and therefore the explanation to section 65 (19) referred to above is also unconstitutional which makes the demand unsustainable. The appellant further contended that it was the government of Arunachal Pradesh which was providing service to it in as much as it i.e., the appellant was paying to the government of Arunachal Pradesh and not vice versa. 3. Ld. Departmental Representative, on the other hand, stated that only state governments are allowed to conduct lotteries and the appellant was clearly providing services in rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant, it is the former which appointed the appellant distributor for the online lottery and distributor as per definition (m) of the agreement was to mean a firm appointed by Govt. to promote and market online lottery on behalf of Govt. Thus, BAS was rendered by the appellant to the Government of Arunachal Pradesh. The taxable value of the services has been worked out based on the submissions of the appellant on the basis of a comprehensive worksheet showing details of the period, gross sales, prize money, net amount paid to Government, etc. which at the interlocutory stage need not be gone into in greater detail. In these circumstances, we are of the view that prima facie the impugned demand is sustainable and therefore we order pre-de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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