https://www.taxtmi.com/caselaws?id=239825 A principal-to-principal arrangement for the purchase and resale of lottery tickets did not amount to a taxable service, because the promoters bore commercial risk, dealt on their own account, and any publicity was undertaken for their own business interest rather than for consideration from the State. The levy also failed on legislative competence: lottery was treated as falling within "betting and gambling" under Entry 62 of List II, and the doctrine of pith and substance showed that the impugned charge was in substance a tax on the lottery activity itself. On that basis, residuary power under Entry 97 read with Article 248 could not sustain the levy, and the consequential demands and registrations could not stand. en-us Thu, 29 Nov 2012 00:00:00 +0530 Mon, 29 Jun 2015 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239825 A principal-to-principal arrangement for the purchase and resale of lottery tickets did not amount to a taxable service, because the promoters bore commercial risk, dealt on their own account, and any publicity was undertaken for their own business interest rather than for consideration from the State. The levy also failed on legislative competence: lottery was treated as falling within "betting and gambling" under Entry 62 of List II, and the doctrine of pith and substance showed that the impugned charge was in substance a tax on the lottery activity itself. On that basis, residuary power under Entry 97 read with Article 248 could not sustain the levy, and the consequential demands and registrations could not stand. Case-Laws Service Tax Thu, 29 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239825