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2025 Supreme(Ker) 1957
IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J.
P. Vijayaraghavan - Appellant
Vs.
Union Of India - Respondent
WP(C) NO.32066, 32061, 32129, 32105 OF 2018
Decided On : 10-06-2025
Advocate Appeared:
For the Appellant : SRI.GEORGE POONTHOTTAM (SR.)
For the Respondent: SMT.THANUJA ROSHAN, SHRI.VIVEK A.V., SRI.M.S.AMAL DHARSAN SRI.M.VIVEK, SMT.KAVERY S. THAMPI, SRI.K.T.BOSCO
Service tax demands on lottery dealer services are invalidated based on the Supreme Court's prior decision, reinforcing established judicial principles.
Headnote:(A) Service Tax - There is a demand for service tax on services provided by lottery dealers - The issue has been settled in favor of the petitioner by the judgment of the Apex Court in Union of India v. Future Gaming Solutions Pvt. Ltd. (2025 SCC OnLine SC 289). (Paras 1, 2)
(B) Writ Petitions - The writ petitions are allowed, nullifying the impugned notices and assessment orders based on established precedent. (Paras 1, 2)
Facts of the case:
The petitioner challenges the demand for service tax by lottery dealers, acknowledging that the matter has been previously adjudicated by the Supreme Court.
Findings of Court:
The court allows the writ petitions, nullifying the previously issued notices and assessment orders as they conflict with established law.
Issues: The main issue is the legality of service tax demands on services provided by lottery dealers.
Ratio Decidendi: The court emphasized that established judicial precedent dictates the outcome, supporting the petitioner's position against the service tax demand.
Result: Writ petitions allowed.
| Table of Content |
|---|
| 1. tax demand on lottery services. (Para 1) |
| 2. prior ruling favored petitioner. (Para 2) |
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.
