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    <title>No Service Tax on Lottery Agents - Supreme Court dismissed revenue appeal</title>
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    <description>The levy on promotion or marketing of lotteries was challenged; lottery tickets were held to be actionable claims and not goods, so promotion by agents is not service taxable as business auxiliary service. An explanatory amendment treating organization and promotion of lotteries as taxable introduced a new charging concept and cannot be given retrospective effect; it raises constitutional implications about allocation of taxing powers and expansion of the taxable net.</description>
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    <pubDate>Tue, 05 May 2009 16:16:25 +0530</pubDate>
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      <description>The levy on promotion or marketing of lotteries was challenged; lottery tickets were held to be actionable claims and not goods, so promotion by agents is not service taxable as business auxiliary service. An explanatory amendment treating organization and promotion of lotteries as taxable introduced a new charging concept and cannot be given retrospective effect; it raises constitutional implications about allocation of taxing powers and expansion of the taxable net.</description>
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