G.Manicka Selvam vs. Union Of INDIA
Held
The Court allowed the writ petition, noting that the issue was covered against the Department by the Supreme Court's judgment in Union of India v. Future Gaming Solutions Pvt. Ltd. Consequently, the sale of lottery tickets was declared not to be a taxable service.
Facts
The petitioner filed a writ petition 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 and Section 65(105) of the Finance Act, 1994. This challenge aimed to exempt such sales from service tax liability.
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.
AI-generated summary — verify with the full judgment below
WP(C) NO. 11533 OF 2018 1 2025:KER:31180 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947 W P(C) NO. 11533 OF 2
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PETITIONER: G.MANICKA SELVAM AGED 46 YEARS S/O.T.M.GURUSWAMY,SREE GOKULAM, NEAR IRATTIPANA, MADAN NADA, CHIRAYINKEEZHU ROAD,ATTINGAL, THIRUVANANTHAPURAM-695101. 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-110001. 2 THE JOINT COMMISSIONER CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, P.B.NO.13, GST BHAVAN, PRESS CLUB ROAD,THIRUVANANTHAPURAM-695001. SRI. SREELAL N WARRIER, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 11533 OF 2018 2 2025:KER:31180 MOHAMMED NIAS C.P., J ========================= W.P(C) No. 11533 of 2018 ========================= Dated this the 10th day of April, 2025 J U D G M E N T The writ petition is filed seeking a declaration that the sale of lottery tickets does not come with
The judgment continues below.
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