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IN THE HIGH COURT OF KERALA AT ERNAKULAM
MR. JUSTICE HARISANKAR V. MENON, J
N. Balamurugan – Appellant
Versus
Union of India, Rep. by Secretary New Delhi – Respondent
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.
The demand of service tax on lottery ticket dealers/agencies is invalid as per the precedent set by the Apex Court.
Service tax demands on lottery dealer services are invalidated based on the Supreme Court's prior decision, reinforcing established judicial principles.
Service Tax – Lottery tickets are actionable claims – Sale of lottery tickets by State is a privileged activity by itself and not rendering of a service for which assessees are rendering promotion or....
The court ruled that lottery distributors operate on a principal to principal basis, exempting them from service tax under the Finance Act, 1994.
Provision has to conform to the statute under which the Rule is made and exceeding the limits of the authority conferred by the enabling Act is one of those circumstances where the Rule could be stru....
The doctrine of mutuality and its application in taxation of club facilities.
The main legal point established in the judgment is that a party lacking locus standi and not being a signatory to the agreement cannot challenge an impugned decision within the stipulated terms of t....
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