The High Court, following the Supreme Court's decision, held ...

Lottery tickets exempted from service tax, ruled as privilege not service: Refund allowed.

December 3, 2024

Case Laws Service Tax HC

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 tax under Entry 97, List I of the Constitution of India. Consequently, the petitioner is entitled to a refund of the service tax amount already deposited on lottery ticket sales, as such transactions do not constitute rendering of services but are a privileged activity by the State. The High Court disposed of the petition in accordance with the Supreme Court's judgment.

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The High Court, following the Supreme Court's decision, held ...

Lottery tickets exempted from service tax, ruled as privilege not service: Refund allowed.

December 3, 2024

Case Laws Service Tax HC

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