Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
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The High Court, following the Supreme Court's decision, held that lottery tickets are actionable claims and not goods, thus excluding them from the purview of service tax under Entry 97, List I of the Constitution of India. Consequently, the petitioner is entitled to a refund of the service tax amount already deposited on lottery ticket sales, as such transactions do not constitute rendering of services but are a privileged activity by the State. The High Court disposed of the petition in accordance with the Supreme Court's judgment.
The High Court, following the Supreme Court's decision, held that lottery tickets are actionable claims and not goods, thus excluding them from the purview of service tax under Entry 97, List I of the Constitution of India. Consequently, the petitioner is entitled to a refund of the service tax amount already deposited on lottery ticket sales, as such transactions do not constitute rendering of services but are a privileged activity by the State. The High Court disposed of the petition in accordance with the Supreme Court's judgment.
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