Judgment
WP(C) NO. 16499 OF 2018 1 2025:KER:30541 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. 16499 OF 2018 PETITIONER:
S.THIRUMALAI KUMAR AGED 28 YEARS MOOKAMBIKA ILLAM, 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.13, ICE 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.A.R.GANGADAS, CGC 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. 16499 OF 2018 2 2025:KER:30541 MOHAMMED NIAS C.P., J.
---------------------------------------------- W.P.(C) No.16499 of 2018 --------------------------------------------- Dated this the 07th day of April, 2025 JUDGMENT 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 defined under Section 65 of the Finance Act, 1994, and is consequently not a taxable service within the meaning of Section 65(105) of the Finance Act, 1994.
2.
It is submitted by both sides that the issue is covered against the Department by the judgment of the Hon'ble Supreme Court reported in Union of India v. Future Gaming Solutions Pvt. Ltd. [2025 SCC OnLine SC 289].
In view of the above, the writ petition is allowed as prayed for.
Sd/-
MOHAMMED NIAS C.P.
JUDGE Anu
WP(C) NO. 16499 OF 2018 3 2025:KER:30541 APPENDIX OF WP(C) 16499/2018 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ORDER DATED 14-3-2014 IN WP(C)NO.24845 OF 2013.
EXHIBIT P2 TRUE COPY OF INTERIM ORDER DATED 3-3- 2015 PASSED BY THIS HON'BLE COURT IN WP(C)NO.6605/2015.
EXHIBIT P3 TRUE COPY OF THE ORDER DATED 28-10- 2015 IN WP(C)NO.32656/2015.
EXHIBIT P4 TRUE COPY OF THE ORDER DATED 25-11- 2015 IN WP(C)NO.35647/2015.
EXHIBIT P5 TRUE COPY OF THE ORDER DATED 8-12-2016 IN WP(C)NO.38223/2016.
EXHIBIT P6 TRUE COPY OF THE ORDER DATED 1-2-2017 IN WP(C)NO.354/2017.
EXHIBIT P7 TRUE COPY OF THE NOTICE DATED 5-4-2018 ISSUED BY THE 3RD RESPONDENT.
EXHIBIT P8 TRUE COPY OF THE ORDER DATED 11-4-2018 IN WP(C)NO.24845/2013 AND OTHER WRIT PETITIONS.