https://www.taxtmi.com/caselaws?id=765937 SC dismissed the appeals and held that sale of lottery tickets by the State to the distributors was a principal-to-principal transaction, not an agency, and therefore no service tax could be levied on the distributors. Conducting lotteries constitutes betting and gambling falling within State legislative competence, so parliamentary amendments to classify distributors' activities as taxable services did not alter the substantive relationship. Consequential amendments to definitions were held ineffectual to create a taxable service; service tax is not leviable on transactions between the State and sole distributors. en-us Tue, 11 Feb 2025 00:00:00 +0530 Tue, 21 Jul 2026 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765937 SC dismissed the appeals and held that sale of lottery tickets by the State to the distributors was a principal-to-principal transaction, not an agency, and therefore no service tax could be levied on the distributors. Conducting lotteries constitutes betting and gambling falling within State legislative competence, so parliamentary amendments to classify distributors' activities as taxable services did not alter the substantive relationship. Consequential amendments to definitions were held ineffectual to create a taxable service; service tax is not leviable on transactions between the State and sole distributors. Case-Laws Service Tax Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765937