https://www.taxtmi.com/caselaws?id=251228 The Sikkim High Court rejected the objection to territorial jurisdiction, upholding that the agreement and lottery operations took place in Sikkim. It declared that lottery ticket transactions were not subject to service tax under the Finance Act, 1994, based on previous judgments. The court quashed three communications from the Mumbai Office, ruling them invalid due to the lack of service tax liability on lottery transactions. No costs were awarded in the matter. en-us Tue, 15 Jul 2014 00:00:00 +0530 Mon, 19 Jan 2015 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251228 The Sikkim High Court rejected the objection to territorial jurisdiction, upholding that the agreement and lottery operations took place in Sikkim. It declared that lottery ticket transactions were not subject to service tax under the Finance Act, 1994, based on previous judgments. The court quashed three communications from the Mumbai Office, ruling them invalid due to the lack of service tax liability on lottery transactions. No costs were awarded in the matter. Case-Laws Service Tax Tue, 15 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251228