https://www.taxtmi.com/article/detailed?id=5676 The operative legal mechanism is that the Finance Act excludes transfers in goods, transactions in money and actionable claims from the definition of service, subject to Explanation 1A which preserves chargeability for separate consideration for use or conversion of money; case law treats lotteries as actionable claims outside service tax and distinguishes sale of packaged software (goods) from licensing/activation or loyalty services (taxable services), while holding that subordinate rules cannot override the Act's express exclusions. en-us Fri, 20 Jun 2014 12:38:09 +0530 Fri, 20 Jun 2014 12:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5676 The operative legal mechanism is that the Finance Act excludes transfers in goods, transactions in money and actionable claims from the definition of service, subject to Explanation 1A which preserves chargeability for separate consideration for use or conversion of money; case law treats lotteries as actionable claims outside service tax and distinguishes sale of packaged software (goods) from licensing/activation or loyalty services (taxable services), while holding that subordinate rules cannot override the Act's express exclusions. Articles Other Topics Fri, 20 Jun 2014 12:38:09 +0530 https://www.taxtmi.com/article/detailed?id=5676