https://www.taxtmi.com/caselaws?id=265839 The court ruled in favor of the petitioners, holding that their activities of purchasing and selling lotteries did not constitute services under the Finance Act, 1994, as amended by the Finance Act, 2015. The court found that the amendments did not bring the petitioners' transactions within the scope of service tax as the nature of the transactions was deemed to be purely of sale and purchase, not services. The court quashed the demands for service tax and restrained the respondents from enforcing the Finance Act, 1994, on the petitioners' lottery-related activities. en-us Wed, 14 Oct 2015 00:00:00 +0530 Thu, 14 Jan 2016 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265839 The court ruled in favor of the petitioners, holding that their activities of purchasing and selling lotteries did not constitute services under the Finance Act, 1994, as amended by the Finance Act, 2015. The court found that the amendments did not bring the petitioners' transactions within the scope of service tax as the nature of the transactions was deemed to be purely of sale and purchase, not services. The court quashed the demands for service tax and restrained the respondents from enforcing the Finance Act, 1994, on the petitioners' lottery-related activities. Case-Laws Service Tax Wed, 14 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265839