IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON TUESDAY, THE 17^TH DAY OF JUNE 2025 / 27TH JYAISHTA, 1947 WP(C) NO. 2776 OF 2019 PETITIONER:

BIJU ANTONY, AGED 38 YEARS, PARAKKAL HOUSE, NADAVARAMBHU.P.O., THRISSUR-680018.

BY ADV SRI.RAMESH CHERIAN JOHN RESPONDENTS:

1 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE), GOVT. OF INDIA, NORTH BLOCK, NEW DELHI-110001.

2 THE ADDITIONAL COMMISSIONER, OFFICE OF THE PRINCIPAL COMMISSIONER, CENTRAL TAX CENTRAL EXCISE, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI-682018.

BY ADVS.

SHRI.M.N.MANMADAN, CGC SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS SRI.R.HARISHANKAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON

17.06.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

The issue raised in this writ petition is with reference to the demand of service tax on dealers/agencies of lottery tickets.

2. The issue involved in this writ petition 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]

In the light of the afore, this writ petition would stand allowed, setting aside the impugned notices/assessment orders.

Sd/-

HARISANKAR V. MENON JUDGE ANA APPENDIX OF WP(C) 2776/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE SHOW CAUSE NOTICE NO.86/2018-ST DT.23/04/2018.

EXHIBIT P2 TRUE COPY OF THE CIRCULAR DATED

10/11/2006 OF THE 1ST RESPONDENT.

EXHIBIT P3 TRUE COPY OF THE ORDER DATED 10/11/1999 ISSUED BY THE GOVERNMENT OF KERALA.