https://www.taxtmi.com/caselaws?id=210451 The Kerala HC considered whether the Explanation inserted to Section 65(19)(ii) of the Finance Act, 1994, which brings services relating to promotion or marketing of lotteries within service tax, was unconstitutional or inapplicable to lottery distributors. It held that the amendment validly extended the scope of business auxiliary service, operated prospectively, and was not displaced by the earlier Supreme Court ruling treating lottery tickets as actionable claims. The Court further found that lottery tickets are not goods for this purpose, so the provision relating to promotion or marketing of goods did not apply. Discount or commission received by distributors and retailers was treated as consideration for taxable service to the lottery organisers. en-us Fri, 19 Aug 2011 00:00:00 +0530 Fri, 25 Jul 2014 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210451 The Kerala HC considered whether the Explanation inserted to Section 65(19)(ii) of the Finance Act, 1994, which brings services relating to promotion or marketing of lotteries within service tax, was unconstitutional or inapplicable to lottery distributors. It held that the amendment validly extended the scope of business auxiliary service, operated prospectively, and was not displaced by the earlier Supreme Court ruling treating lottery tickets as actionable claims. The Court further found that lottery tickets are not goods for this purpose, so the provision relating to promotion or marketing of goods did not apply. Discount or commission received by distributors and retailers was treated as consideration for taxable service to the lottery organisers. Case-Laws Service Tax Fri, 19 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210451