https://www.taxtmi.com/highlights?id=83593 The High Court, following the Supreme Court's decision, held that lottery tickets are actionable claims and not goods, thus excluding them from the purview of service tax under Entry 97, List I of the Constitution of India. Consequently, the petitioner is entitled to a refund of the service tax amount already deposited on lottery ticket sales, as such transactions do not constitute rendering of services but are a privileged activity by the State. The High Court disposed of the petition in accordance with the Supreme Court's judgment. en-us Tue, 03 Dec 2024 08:44:56 +0530 Tue, 03 Dec 2024 08:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=83593 The High Court, following the Supreme Court's decision, held that lottery tickets are actionable claims and not goods, thus excluding them from the purview of service tax under Entry 97, List I of the Constitution of India. Consequently, the petitioner is entitled to a refund of the service tax amount already deposited on lottery ticket sales, as such transactions do not constitute rendering of services but are a privileged activity by the State. The High Court disposed of the petition in accordance with the Supreme Court's judgment. Highlights Service Tax Tue, 03 Dec 2024 08:44:56 +0530 https://www.taxtmi.com/highlights?id=83593