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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.
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