https://www.taxtmi.com/caselaws?id=757938 The SC ruled that service tax cannot be levied on lottery ticket sales under business auxiliary services provisions. The court held that lottery tickets are actionable claims, not goods as defined under the Sale of Goods Act, 1930, which expressly excludes actionable claims. Since lottery tickets fall outside the definition of goods under Section 65(50) of the Finance Act, 1994, they cannot be covered under business auxiliary services provisions. The court emphasized that conducting lotteries is a privileged state activity, not a service requiring promotion or marketing assistance. The explanation added to Section 65(19)(ii) cannot expand the scope beyond the main provision's limitations. Appeals allowed, setting aside HC judgments. en-us Thu, 08 Aug 2024 00:00:00 +0530 Wed, 04 Sep 2024 09:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757938 The SC ruled that service tax cannot be levied on lottery ticket sales under business auxiliary services provisions. The court held that lottery tickets are actionable claims, not goods as defined under the Sale of Goods Act, 1930, which expressly excludes actionable claims. Since lottery tickets fall outside the definition of goods under Section 65(50) of the Finance Act, 1994, they cannot be covered under business auxiliary services provisions. The court emphasized that conducting lotteries is a privileged state activity, not a service requiring promotion or marketing assistance. The explanation added to Section 65(19)(ii) cannot expand the scope beyond the main provision's limitations. Appeals allowed, setting aside HC judgments. Case-Laws Service Tax Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757938