https://www.taxtmi.com/caselaws?id=33336 An amendment that brings promotion or marketing of games of chance, including lottery, within business auxiliary service is substantive when it enlarges tax liability, even if described as an explanation for the removal of doubts. The Supreme Court held that lottery tickets are actionable claims, not goods, and that organising lottery did not itself amount to a service under the existing charging provision. Because the pre-amendment text did not clearly cover lottery-related activity, service tax could not be levied for periods before 16.05.2008. The amendment therefore operated prospectively and was not retrospective or clarificatory. en-us Tue, 05 May 2009 00:00:00 +0530 Tue, 02 Jun 2026 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33336 An amendment that brings promotion or marketing of games of chance, including lottery, within business auxiliary service is substantive when it enlarges tax liability, even if described as an explanation for the removal of doubts. The Supreme Court held that lottery tickets are actionable claims, not goods, and that organising lottery did not itself amount to a service under the existing charging provision. Because the pre-amendment text did not clearly cover lottery-related activity, service tax could not be levied for periods before 16.05.2008. The amendment therefore operated prospectively and was not retrospective or clarificatory. Case-Laws Service Tax Tue, 05 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33336