N. Arun vs. Union Of INDIA
Held
The Court allowed the writ petition, noting that both sides agreed 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 deemed not to be a taxable service.
Facts
The petitioner challenged the levy of service tax on the sale of lottery tickets, seeking a declaration that such sales do not fall under auxiliary or taxable service as defined by Section 65 and Section 65(105) of the Finance Act, 1994. The writ petition was filed against the Union of India and the Joint Commissioner.
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, thereby attracting service tax.
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
WP(C) NO. 11386 OF 2018 1 2025:KER:31178 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 WP(C
) NO. 11386 O
F 2018
PETITIONER: N. ARUN AGED 35 YEARS MELEVEEDU,PANDAKASALA, CHIRAYINKEEZHU.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-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. 11386 OF 2018 2 2025:KER:31178 MOHAMMED NIAS C.P., J ========================= W.P(C) No.11386 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 within the purview of auxiliary service or taxable service as d
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