https://www.taxtmi.com/caselaws?id=265505 The Tribunal upheld the service tax demand on the appellant for operating a lottery business in Arunachal Pradesh. The demand was based on services provided by the appellant in purchasing, marketing of lottery, and other auxiliary services, falling under Business Auxiliary Service. Despite the appellant's challenge on the constitutional validity of an explanation added to Section 65(19), the Tribunal found the services provided within the scope of the explanation, determining the taxable value based on financial details. The appellant was required to pre-deposit the entire service tax liability along with interest to avoid dismissal of the appeals. en-us Thu, 02 Jul 2015 00:00:00 +0530 Mon, 16 May 2016 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265505 The Tribunal upheld the service tax demand on the appellant for operating a lottery business in Arunachal Pradesh. The demand was based on services provided by the appellant in purchasing, marketing of lottery, and other auxiliary services, falling under Business Auxiliary Service. Despite the appellant's challenge on the constitutional validity of an explanation added to Section 65(19), the Tribunal found the services provided within the scope of the explanation, determining the taxable value based on financial details. The appellant was required to pre-deposit the entire service tax liability along with interest to avoid dismissal of the appeals. Case-Laws Service Tax Thu, 02 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265505