2017 (5) TMI 185

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....C (AR) for the Respondent Per D.N. Panda It is submission of the learned counsel that the demand for the period 1.7.2003 to 31.3.2006 made under Finance Act, 1994 is to bring the appellant to the fold of business auxiliary service provider. Revenue's contention in the adjudication is that it should squarely fall under the purview of section 65(19) of the Finance Act, 1994. He says that such ....

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.... it is hereby declared that for the purposes of this sub-clause, 'service in relation to promotion or marketing of service provided by the client' includes any service provided in relation to promotion or marketing of games of chance, organized, conducted or promoted by the client, in whatever form or by whatever name called, whether or not conducted online, including lottery, lotto, bingo". xx....

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....ohibited, the State in exercise of its executive power contained in Article 162 of the Constitution of India may also have the power to conduct a trade or business. [Emphasis supplied] 2. It is further submitted by learned counsel that a substantive law can be introduced by an Explanation but still then that has no retrospective effect. Accordingly, the Court in para 50 and 51 of the judgmen....

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....Parliament did not intend to introduce a substantive change in the law" [Emphasis supplied] 3. To the above proposition of law, learned AR says that they are not only providing service of selling of lottery tickets to State of Nagaland and Manipur but also various other activities as have been enumerated in the adjudication order like issuing invoice, settling the accounts and collecting the....