https://www.taxtmi.com/caselaws?id=239826 The Court held that transactions involving lottery tickets are not subject to service tax under the Finance Act, 1994, as amended by the Finance Act, 2012. The Petitioner successfully challenged the jurisdiction of the Respondents to demand service tax, as lottery transactions were excluded from the negative list of services liable for tax. The Court affirmed that selling lottery tickets constitutes a sale and purchase, not a service, and that Parliament lacks legislative competence to impose service tax on lottery tickets. Consequently, the Petitioner's Writ Petition was allowed, and the demand for service tax was quashed, with no costs awarded. en-us Tue, 24 Sep 2013 00:00:00 +0530 Sat, 17 Jan 2015 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239826 The Court held that transactions involving lottery tickets are not subject to service tax under the Finance Act, 1994, as amended by the Finance Act, 2012. The Petitioner successfully challenged the jurisdiction of the Respondents to demand service tax, as lottery transactions were excluded from the negative list of services liable for tax. The Court affirmed that selling lottery tickets constitutes a sale and purchase, not a service, and that Parliament lacks legislative competence to impose service tax on lottery tickets. Consequently, the Petitioner's Writ Petition was allowed, and the demand for service tax was quashed, with no costs awarded. Case-Laws Service Tax Tue, 24 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239826