Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
Income Tax Bill, 2025     TaxTMI    TMI - e-Newsletter     TaxTMI    Finance Ministry Revises AIDC Rates: Bourbon...     TaxTMI    Private Companies Get Extended Deadline Until June...     TaxTMI    Partnership Firm Wins Appeal Delay Condonation...     TaxTMI    Tax Department Must Share Documents Requested by...     TaxTMI    Input Tax Credit Denied: Taxpayers Failed to Prove...     TaxTMI    Input Tax Credit Utilization From Different GST...     TaxTMI    DGFT Makes Electronic Certificates of Origin...     TaxTMI    Central Government Sets Phased Implementation Dates...     TaxTMI    RBI Revises Payment Rules Between ACU Member...     TaxTMI    Stock Exchanges Must Take Full Responsibility for...     TaxTMI    SEBI Makes Intermediaries Fully Liable for AI...     TaxTMI    New Income Tax Bill Proposes Single Tax Year...     TaxTMI    Assessment Order Under Section 73 of GST Act...     TaxTMI    Revenue Appeals Below Rs. 2 Crores Must Be...     TaxTMI    Legal Heirs Must Pay Compensation in Cheque Bounce...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Liability of Service Tax on lottery tickets - Petitioners in ...


Court Rules Lottery Ticket Sales Not a Service Under Finance Act 1994; Service Tax Invalidated as Ultra Vires.

October 16, 2015

Case Laws     Service Tax     HC

Liability of Service Tax on lottery tickets - Petitioners in buying and selling the lottery tickets is not rendering service to the State and, therefore, their activity does not fall within the meaning of 'service' - it would be ultra vires the Finance Act, 1994 and is accordingly struck down - HC

View Source

 

← Previous Next →

 

You may also like:

  1. The High Court, following the Supreme Court's decision, held that lottery tickets are actionable claims and not goods, thus excluding them from the purview of service...

  2. The Supreme Court held that service tax cannot be levied on the promotion or marketing of lotteries as "business auxiliary services" u/s 65(19)(ii) of the Finance Act,...

  3. SC determined service tax cannot be levied on lottery ticket sales between state governments and distributors. The relationship between Government of Sikkim and...

  4. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  5. Constitutional Validity of Levy of Service tax on lotteries promoted and marketed by clients - Discount or commission received by the petitioners is nothing but...

  6. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

  7. Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

  8. The key points covered in the summary are: The assessee claimed tax deducted at source (TDS) on prize winnings from unsold lottery tickets as business income and set off...

  9. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

  10. Demand for service tax on commission received on vehicle sales, sales promotion, and incentives under 'Business Auxiliary Services' set aside as show cause notice failed...

  11. Levy of Service tax on lottery tickets - Writ petition against letters issued from the Mumbai Office - territorial jurisdiction of the SIKKIM HIGH COURT - three...

  12. Constitutional validity of the Kerala Tax on Paper Lotteries Act, 2005 - levy of licence fee on the draw of lotteries - vires of Section 5BA of the KGST Act - what is...

  13. CESTAT ruled that reimbursable expenses received by service providers alongside service fees are not subject to service tax, following SC's precedent in Intercontinental...

  14. Supplementary refund of unutilized input tax credit pertaining to Compensatory Cess - Section 164 of the GST Act empowers the Government to frame rules. Refund of...

  15. Power to conduct service tax audit / Revenue Audit – Validity of Rule 5A of Service Tax Rules, 1994 - Supreme Court stayed the order of High Court - SC

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Participant Questions Legality of Single SCN for Two Years Under Secti...
F: Business Challenges ITC Reversal Due to Supplier's GST Non-Payment, Ci...
F: GST Registration Required for Reverse Charge on Goods Transport Servic...
F: Debate on GST's Applicability to Stamp Duty: Exemption Under SI. No 47...
H: GST Council Clarifies Rates: 5% on Pepper, Tax-Free Raisins, Different...
H: Exim Bank's $120M Credit Line to GO-VNM for High-Speed Guard Boats und...
H: Export-Import Bank's $180M Credit Line for Offshore Patrol Vessels Mus...
H: Gold Bullion Import Quota: New Rules for TRQ Allocation Require Certif...
H: DGFT Sets Import Quotas: 0.8 MT Calcined 1.9 MT Raw Petroleum Coke for...
H: Government Securities Trading Rules Modified Under Section 16 to Contr...
H: Finance Ministry Revises AIDC Rates: Bourbon Whiskey at 50%, Other Alc...
H: Private Companies Get Extended Deadline Until June 30, 2025 For Securi...
A: Section 10AA: Tax Exemptions for Companies in SEZs Boost Export Income...
A: Supreme Court orders insurance company to settle truck fire claim, val...
A: Court Quashes Penalty for Wrong Tax Head Credit Allocation; Electronic...
A: Uttar Pradesh Launches E-HRMS Portal for State Employees: Streamlined ...
A: Retrospective GST Cancellations Risk Halting Business Operations; Cour...
A: Filing Complaints on Misleading Food Labels: Understanding the Process...
A: Telangana High Court Validates Extension of Limitation Period for Show...
A: Global Shift to Ban Harmful Food Additives: Health, Safety, and Enviro...
A: E-commerce operators must pay GST liabilities via cash ledger under Se...
A: Indian Customs Cuts Port Dwell Time with Direct Port Delivery, Faceles...
F: Debate on Time-Barred Appeals Post FORM GST APL-02 Issuance Under Sect...
H: Small Retailer Gets Final Chance to Restore GST Registration by Filing...
H: GST Refund Claim Rejection Invalid: Authority Must Give Reasoned Order...
H: Tax Reassessment Under Section 147 Invalid When No Material Facts Were...
H: Tax Authorities Must Re-examine Trading Results and Form 26AS Discrepa...
H: Taxpayer's Section 10(26AAA) Sikkimese Exemption Claim Remanded for Fr...
H: Property Transaction Additions Under Section 69A Deleted Due to Bankin...
H: Assessment Order Under Section 56(1)(vii) For Rs. 139.67 Crores Quashe...