2009 (5) TMI 110

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..... law. - Therefore, the matter needs thorough examination on the touch stone of the law. – stay is granted
S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) Shri S.K. Pahwa, Advocate, for the Appellant. Shri Sunil Kumar, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - We have been hearing this matter consistently from 18-3-2009. In the meantime both parties requested for genuine causes, to adjourn the matter. Accordingly adjournments were allowed and the matter has reached on the board today for hearing. We had occasion to hear similar such matters on 30th May, 2009 in the case of N. V. Marketing Pvt. Ltd. [2009 (16) S.T.R. 725 (Tri.)] and passed a detailed order in that case considering submission of both the s .....

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..... that the appellant provided any service of business auxiliary category. He prays for waiver of pre-deposit during pendency of the appeal. 2. Ld. DR appearing for Revenue has certain principal issues apart from the issues we have heard from revenue yesterday. Lottery can be conducted either by Union or the State. The proceeds of the Lottery goes to Consolidated Fund of the State. The lottery organizers make a cut out of the proceeds and keep with them towards their remuneration. The pay a fixed sum as agreed in the Agreement. He draws our attention to pages 23, 24, 25 and 36 of the paper book Vol. No. 3. Relying on these documents, his averment is that when the State controls the lotteries, and proceeds thereof are of the property of the St .....

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..... e should be brought to the ambit of the tax by express provision of law. The explanation if intended to bring the appellants to fold of law retrospectively that would have reflected legislative intent by some means since that may effect the right of the appellant. This does not appear to be a curable measure. Therefore, the matter needs thorough examination on the touch stone of the law. Having taken view yesterday, to waive pre-deposit we do not prefer to differ today and direct waiver of pre-deposit in this case also during pendency of the appeal. However considering gravity of the matter, we grant liberty to both the sides to make application for early hearing of the matter. It would be preferable to list this appeal alongwith appeal No. .....

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