S.Mahesh Kumar vs. Union Of INDIA
Held
The High 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., which held that the sale of lottery tickets is not 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 of the Finance Act, 1994.
Key Issues
Whether the sale of lottery tickets constitutes an auxiliary service or 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. 16577 OF 2018 1 2025:KER:30532 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. MONDAY, THE 7TH DAY OF APRIL 2025 / 17TH CHAITHRA, 1947 WP(C) NO. 16577 OF 2018 PETITIONER: S.MAHESH KUMAR AGED 29, S/O. T. SELVARAJ, MOOKAMBIKALLAM, TEMPLE ROAD, THIRUNAKKARA P.O., KOTTAYAM- 686001. BY ADV SRI.GIKKU JACOB 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 COMMISSIONER OF CENTRAL EXCISE CUSTOMS AND SERVICE TAX, P.B.NO.
I C E BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM - 695001. 3 JOINT COMMISSIONER OFFICE OF THE COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, PB NO 13, GST BHAVAN, PRESS CLUB ROAD,THIRUVANANTHAPURAM - 695001. BY ADV SRI.K.R.RAJKUMAR, C.G.C. OTHER PRESENT: SRI.SREELAL N.WARRIER, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 16577 OF 2018 2 2025:KER:30532 MOHAMMED NIAS C.P., J. ---------------------------------------------- W.P.(C) No.16577 of 2018 ----------------------------
The judgment continues below.
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