2015 (10) TMI 780

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.... Raghuram, President and R K Singh, Member (T) For the Petitioner : Shri A K Batra, CA & Shri Varun Gupta, Adv. For the Respondent : Shri Govind Dixit, DR ORDER Per: R K Singh: Stay Applications along with Appeals have been filed against Order-in-Original No. 25 - 26/AKM/2013 dated 01/04/2013 in terms of which service tax demand of Rs. 25,97,710/-for the period 16.05.2008 to 31.03.2....

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....eby declared that for the purposes of this sub-clause services in relation to promotion or marketing of service provided by the client includes any services provided in relation to promotion or marketing of games of chance, organised conducted or promoted by the client in whatever for what by whatever name called, whether or not conducted online including lottery lotto, bingo". It was contended th....

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....to conduct lotteries and the appellant was clearly providing services in relation to promotion or marketing of service in relation to promotion or marketing of games of chance and therefore was squarely covered under the scope of the said Explanation. As regards the contention of the appellant that it was paying to the government and not vice versa, the ld. Departmental Representative stated that ....

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....on this point further. That the service rendered by the appellant is clearly covered within the scope of the said Explanation quoted above is not in doubt. The contention that it was the appellant who was making payment to the Government and so it makes it the service recipient is totally untenable because as per the agreement between the Govt. of Arunachal Pradesh and the appellant, it is the for....