Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The Supreme Court held that service tax cannot be levied on the promotion or marketing of lotteries as "business auxiliary services" u/s 65(19)(ii) of the Finance Act, 1994. Lottery tickets are actionable claims and do not qualify as "goods" under the Sale of Goods Act, 1930, which is incorporated in the Finance Act's definition. Conducting lotteries is a revenue-generating activity by the State, not a service rendered to clients. The Explanation introduced to Section 65(19)(ii) cannot bring an activity within its scope if it is not covered by the main provision. Selling lottery tickets is not a service related to promoting or marketing a service provided by the client (State). The High Courts erred in interpreting lotteries as goods and overlooked that selling lottery tickets is a privileged activity by the State, not a service for which promotion or marketing services are rendered.
The Supreme Court held that service tax cannot be levied on the promotion or marketing of lotteries as "business auxiliary services" u/s 65(19)(ii) of the Finance Act, 1994. Lottery tickets are actionable claims and do not qualify as "goods" under the Sale of Goods Act, 1930, which is incorporated in the Finance Act's definition. Conducting lotteries is a revenue-generating activity by the State, not a service rendered to clients. The Explanation introduced to Section 65(19)(ii) cannot bring an activity within its scope if it is not covered by the main provision. Selling lottery tickets is not a service related to promoting or marketing a service provided by the client (State). The High Courts erred in interpreting lotteries as goods and overlooked that selling lottery tickets is a privileged activity by the State, not a service for which promotion or marketing services are rendered.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
