S.Thirumalai Kumar vs. Union Of INDIA
Held
The High Court noted that the issue was covered against the Department by the Supreme Court's judgment in Union of India v. Future Gaming Solutions Pvt. Ltd. (2025 SCC OnLine SC 289). Consequently, the writ petition was allowed as prayed for.
Facts
The petitioner sought a declaration that the sale of lottery tickets does not fall under 'auxiliary service' or 'taxable service' as defined by Section 65 and Section 65(105) of the Finance Act, 1994. The case was filed in 2018 and decided in 2025.
Key Issues
The key legal issue was whether the sale of lottery tickets constituted 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. 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 ---------------------------------------------
The judgment continues below.
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