https://www.taxtmi.com/caselaws?id=35522 The Tribunal, after considering arguments from both parties and examining relevant provisions, noted the amendment to Section 65(19) of the Finance Act, 1994 in 2008. The Tribunal indicated a prima facie view that the provision may not be retrospective. While refraining from expressing a final opinion on the appellant's business model, the Tribunal waived the pre-deposit requirement during the appeal process, suggesting a favorable outcome for the appellant regarding the applicability of service tax on the lottery activity in question. en-us Thu, 30 Apr 2009 00:00:00 +0530 Fri, 12 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35522 The Tribunal, after considering arguments from both parties and examining relevant provisions, noted the amendment to Section 65(19) of the Finance Act, 1994 in 2008. The Tribunal indicated a prima facie view that the provision may not be retrospective. While refraining from expressing a final opinion on the appellant's business model, the Tribunal waived the pre-deposit requirement during the appeal process, suggesting a favorable outcome for the appellant regarding the applicability of service tax on the lottery activity in question. Case-Laws Service Tax Thu, 30 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35522