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    <title>Court Rules Lottery Ticket Sales Not a Service Under Finance Act 1994; Service Tax Invalidated as Ultra Vires.</title>
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    <description>Liability of Service Tax on lottery tickets - Petitioners in buying and selling the lottery tickets is not rendering service to the State and, therefore, their activity does not fall within the meaning of &#039;service&#039; - it would be ultra vires the Finance Act, 1994 and is accordingly struck down - HC</description>
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      <description>Liability of Service Tax on lottery tickets - Petitioners in buying and selling the lottery tickets is not rendering service to the State and, therefore, their activity does not fall within the meaning of &#039;service&#039; - it would be ultra vires the Finance Act, 1994 and is accordingly struck down - HC</description>
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