2009 (4) TMI 191

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.... Sunil Kumar, DR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Learned Chartered Accountant Shri AK. Batra argues that the lottery activity carried out by the Appellant on behalf of the State of Arunachal Pradesh has been held to be Business Auxiliary Service by Revenue and service tax imposed, although such activity does not come within the purview under Section 65(19) of the Fin....

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....ing of lottery ticket is a risk of the appellant. He may incur losses also. Entire business being run by the appellant, they do not provide any support for the business to the State. Therefore, the transaction cannot come under the purview of business auxiliary service. Drawing our attention to para 53 page 74 of appeal folder, he submits that when the authorities themselves found that there was n....

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....ised Representative also submits that when the authorities made the appellant not liable holding they have not provided marketing of goods of State of Arunachal Pradesh, by no stretch of imagination, the appellant should be brought to the ambit of law. Therefore, he prays that there may be waiver of pre-deposit during pendency of the appeal. 4. Learned DR, Shri Sunil Kumar submits that the lott....