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2025 Supreme(Ker) 1651
IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J.
N. Balamurugan - Appellant
Versus
Union of India, Rep. by Secretary New Delhi - Respondent
W.P. (C) Nos. 6005, 6936, 40145 of 2017, W.P. (C) Nos. 11100, 40298 of 2018, W.P. (C) No. 2693 of 2019
Decided On : 28-05-2025
Advocate Appeared:
For the Appellant : Ramesh Cherian John
For the Respondents: R. Prasanth Kumar, Thomas Mathew Nellimoottil, R. Harishankar
The demand of service tax on lottery ticket dealers/agencies is invalid as per the precedent set by the Apex Court.
Headnote:
(A) Service Tax - Demand on dealers/agencies of lottery tickets - The issue raised in these writ petitions is resolved against the revenue based on the judgment in Union of India v. Future Gaming Solutions Pvt. Ltd. [2025 SCC OnLine SC 289]. (Para 2)
(B) Writ Petitions - The writ petitions are allowed, and the impugned notices/assessment orders are set aside.
Facts of the case:
The writ petitions challenge the demand of service tax on dealers/agencies of lottery tickets.
Findings of Court:
The court finds that the demand is not valid based on the precedent set by the Apex Court.
Issues: The main issue is whether the demand of service tax on lottery ticket dealers/agencies is justified.
Ratio Decidendi: The court ruled that the demand is against the precedent established by the Apex Court, which decided similarly in a prior case.
Result: Writ petitions allowed.
JUDGMENT :
1. The issue raised in these writ petitions is with reference to the demand of service tax on dealers/agencies of lottery tickets.
2. The issue involved in these writ petitions is decided against the revenue by virtue of the judgment of the Apex Court in Union of India v. Future Gaming Solutions Pvt. Ltd. [2025 SCC OnLine SC 289]
3. In the light of the afore, these writ petitions would stand allowed, setting aside the impugned notices/assessment orders.
