Lottery ticket taxability clarified: actionable claims are not goods, and service tax on promotion or marketing was unavailable for the period.

Lottery tickets were treated as actionable claims, not goods, and service tax could not be levied on their promotion or marketing for the period in question. The High Court applied the Supreme Court's ruling as fully covering the issues raised in the writ petition and disposed of the matter in accordance with that decision. Relief was therefore available to the petitioner only to the extent permitted by the governing Supreme Court judgment.

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Issues: Whether the writ petition could be disposed of by applying the Supreme Court's ruling on taxability of lottery-related transactions and whether the petitioner was entitled to relief accordingly.

Analysis: The Court noted that the Supreme Court had already held that lottery tickets are actionable claims, that they do not fall within the scope of goods for the relevant provision, and that service tax could not be levied on the promotion or marketing of sale of lottery tickets for the period in question. The Court treated that decision as fully covering the issues raised in the writ petition and accepted the respondents' stand that the matter should be disposed of in terms of that ruling.

Conclusion: The writ petition was disposed of in line with the Supreme Court judgment, with the petitioner held entitled to relief to the extent permissible under that decision.

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