https://www.taxtmi.com/caselaws?id=786381 Sale, marketing and distribution of lottery tickets do not attract service tax where the distributor's relationship with the State is principal to principal; there is no agency and no service rendered by the distributor to the State, so service tax is not leviable on those transactions. The reasoning rejects attempts to revise the Finance Act definition to create an agency relationship, applies the negative list exclusion for betting, gambling or lottery and treats the distributor transaction as a transaction in money or actionable claim. CESTAT Bangalore followed the Supreme Court ruling, set aside the impugned orders and allowed the appeals with consequential relief. en-us Thu, 08 Jan 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786381 Sale, marketing and distribution of lottery tickets do not attract service tax where the distributor's relationship with the State is principal to principal; there is no agency and no service rendered by the distributor to the State, so service tax is not leviable on those transactions. The reasoning rejects attempts to revise the Finance Act definition to create an agency relationship, applies the negative list exclusion for betting, gambling or lottery and treats the distributor transaction as a transaction in money or actionable claim. CESTAT Bangalore followed the Supreme Court ruling, set aside the impugned orders and allowed the appeals with consequential relief. Case-Laws Service Tax Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786381