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IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V.MENON
P. Vijayaraghavan – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
HARISANKAR V. MENON, J.
[WP(C) Nos.32066/2018, 32061/2018, 32129/2018 & 32105/2018]
The issue arising for consideration in these writ petitions is with reference to the demand for service tax on the service provided by the lottery dealers/agencies.
2. Both sides admit that the issue has already been decided in favour of the petitioner/assessee by virtue of the judgment of the Apex Court in Union of India v. Future Gaming Solutions Pvt. Ltd. [2025 SCC OnLine SC 289] .
In the light of the above, these writ petitions would stand allowed, setting aside the impugned notices/assessment orders.
Service tax demands on lottery dealer services are invalidated based on the Supreme Court's prior decision, reinforcing established judicial principles.
The demand of service tax on lottery ticket dealers/agencies is invalid as per the precedent set by the Apex Court.
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.
Service received by cricket players from franchisees for playing is not taxable under Business Support Services, affirming that contracts do not denote independent service provisions.
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 constitutionality of service tax rules imposing levies on overseas transportation services is deemed ultra vires, mandating refunds of service tax.
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