Shiju D.T. vs. Union Of INDIA
Held
The High Court noted that the issue was covered against the Department by a Supreme Court judgment in Union of India v. Future Gaming Solutions Pvt. Ltd. Consequently, the Court allowed the writ petitions, granting the declaration sought by the petitioners.
Facts
Petitioners filed writ petitions seeking a declaration that the sale of lottery tickets does not fall within the purview of auxiliary service or taxable service as defined under Section 65 of the Finance Act, 1994. They argued that such sales are not subject to service tax.
Key Issues
The key legal issue was whether the sale of lottery tickets constitutes an auxiliary service or a taxable service under Section 65 and Section 65(105) of the Finance Act, 1994.
Sections Cited
Section 65 of the Finance Act, 1994, Section 65(105) of the Finance Act, 1994
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
2025:KER:31177 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
WP(C) NO. 11363 OF 2018 PETITIONER: P.THANKARAJAN AGED 52 YEARS S/O. P. PURUSHOTHAMAN, MADATHIL HOUSE, THAMARAKULAM, CHIRAYANKEEZHU P.O, THIRUVANANTHAPURAM DISTRICT. BY ADVS. SRI.GEORGE POONTHOTTAM (SR.) SMT.NISHA GEORGE RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE), GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001. 2 THE JOINT COMMISSIONER CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, P.B NO.13, GST BHAVAN, PRESS CLUB ROAD,THIRUVANANTHAPURAM - 695 001. SRI. SREELAL N WARRIER, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.04.2025, ALONG WITH WP(C).11365/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:31177 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
WP(C) NO. 11365 OF 2018 PETITIONER: SHIJU D.T. AGED 34 YEARS D.T.NIVAS,MU
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