2009 (5) TMI 110

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.... Kumar, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - We have been hearing this matter consistently from 18-3-2009. In the meantime both parties requested for genuine causes, to adjourn the matter. Accordingly adjournments were allowed and the matter has reached on the board today for hearing. We had occasion to hear similar such matters on 30th May, 2009 in the case of N. V. ....

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....w to the State of Meghalaya and draws of less than Rs. 5001/- were to be distributed to the distributor from the sale proceed of the ticket. The price of ticket realised shall be property of the State. But name of the lottery scheme is selected by the appellant. Tickets are printed online through computerizing system and the lottery is conducted under a statute naively Lottery Regulations Act 1998....

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.... the State. The lottery organizers make a cut out of the proceeds and keep with them towards their remuneration. The pay a fixed sum as agreed in the Agreement. He draws our attention to pages 23, 24, 25 and 36 of the paper book Vol. No. 3. Relying on these documents, his averment is that when the State controls the lotteries, and proceeds thereof are of the property of the States, the Lottery org....

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....ation inserted to sub-clause (ii) of section 65 (19) of the Finance Act 1994, the submission of the revenue is that the explanation should be read as a Legislation with retrospective effect. Contrary is the view of the appellant. On the different versions, we are very serious about the demand of service tax in question which is Rs. 19,24,02,109/-. If there had been no explanation, we would not hav....