https://www.taxtmi.com/caselaws?id=340914 The court partially allowed the writ petitions, ruling that the amendments made by the Finance Act, 2016, were constitutional, granting Parliament the authority to levy service tax on lottery-related activities. However, the court invalidated the specific notifications and circulars related to service tax on lottery activities due to the absence of a clear mechanism for determining the service provided by lottery distributors and selling agents. As a result, the court quashed the impugned letter, circular, and Notification No. 18/2016-ST. en-us Thu, 23 Mar 2017 00:00:00 +0530 Fri, 05 Jan 2018 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340914 The court partially allowed the writ petitions, ruling that the amendments made by the Finance Act, 2016, were constitutional, granting Parliament the authority to levy service tax on lottery-related activities. However, the court invalidated the specific notifications and circulars related to service tax on lottery activities due to the absence of a clear mechanism for determining the service provided by lottery distributors and selling agents. As a result, the court quashed the impugned letter, circular, and Notification No. 18/2016-ST. Case-Laws Service Tax Thu, 23 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340914