Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
SC determined service tax cannot be levied on lottery ticket sales between state governments and distributors. The relationship between Government of Sikkim and distributors was established as principal-to-principal, not principal-agent. The Court held that conducting lotteries falls within "betting and gambling" under Entry 62-List II of Seventh Schedule, placing it under state jurisdiction. Parliamentary amendments to Finance Act, 1994 attempting to impose service tax on lottery distributors were deemed ineffective since no service was rendered in an agency capacity. The Court emphasized that while lottery tickets constitute actionable claims, conducting lotteries is fundamentally a betting and gambling activity regulated under state authority. Appeals by Union of India were dismissed, affirming states' exclusive right to tax such transactions.
SC determined service tax cannot be levied on lottery ticket sales between state governments and distributors. The relationship between Government of Sikkim and distributors was established as principal-to-principal, not principal-agent. The Court held that conducting lotteries falls within "betting and gambling" under Entry 62-List II of Seventh Schedule, placing it under state jurisdiction. Parliamentary amendments to Finance Act, 1994 attempting to impose service tax on lottery distributors were deemed ineffective since no service was rendered in an agency capacity. The Court emphasized that while lottery tickets constitute actionable claims, conducting lotteries is fundamentally a betting and gambling activity regulated under state authority. Appeals by Union of India were dismissed, affirming states' exclusive right to tax such transactions.
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