https://www.taxtmi.com/caselaws?id=128891 A strong prima facie case justified waiver of pre-deposit and stay of recovery where the service tax demand arose from the treatment of lottery tickets as taxable goods or services. The analysis relied on binding precedent that lottery tickets are actionable claims, not goods liable to sales tax, which materially supported the challenge to the demand under the Finance Act, 1994. As a result, pre-deposit of the disputed service tax, interest and penalties was waived and recovery was stayed during pendency of the appeal. en-us Fri, 27 Mar 2009 00:00:00 +0530 Sat, 13 Apr 2013 09:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128891 A strong prima facie case justified waiver of pre-deposit and stay of recovery where the service tax demand arose from the treatment of lottery tickets as taxable goods or services. The analysis relied on binding precedent that lottery tickets are actionable claims, not goods liable to sales tax, which materially supported the challenge to the demand under the Finance Act, 1994. As a result, pre-deposit of the disputed service tax, interest and penalties was waived and recovery was stayed during pendency of the appeal. Case-Laws Service Tax Fri, 27 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128891