Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Money Laundering - The petitioner sought exemption...     TaxTMI    Refund with interest - statutory period of 60 days...     TaxTMI    Illegal arrest or not - detention for more than 24...     TaxTMI    Validity of assessment order - The court noted that...     TaxTMI    Levy of GST - Place of supply - Tax imposed on...     TaxTMI    Validity of reduction of fine and penalty -...     TaxTMI    Addition u/s 68 - burden of proof - share...     TaxTMI    LTCG - exemption claimed u/s 54F - fractional...     TaxTMI    Validity of assessment order - Best judgment...     TaxTMI    Nature of land sold - agricultural land - distance...     TaxTMI    The Allahabad High Court addressed the denial of a...     TaxTMI    Demand of interest u/s 50 - default in filing the...     TaxTMI    Condonation of delay in filing income tax return...     TaxTMI    Service of SCN - plea of not having accessed the...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Constitutional validity - whether the transactions in buying and ...

Service Tax

March 29, 2017

Constitutional validity - whether the transactions in buying and selling lottery tickets are not liable to Service tax under the provisions of the FA, 1994 as amended by the FA, 2016? - The amendments carried out by the Finance Act, 2016, are not capable to being implemented for imposition and levy of the service tax - Consequently, the impugned letter dated 10.06.2016 issued by respondent No.3, the circular dated 29.02.2016 and Notification No. 18/2016-ST are quashed. - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Liability of Service Tax on lottery tickets - Petitioners in buying and selling the lottery tickets is not rendering service to the State and, therefore, their activity...

  2. Constitutional Validity of Levy of Service tax on lotteries promoted and marketed by clients - Discount or commission received by the petitioners is nothing but...

  3. Constitutional validity of the Kerala Tax on Paper Lotteries Act, 2005 - levy of licence fee on the draw of lotteries - vires of Section 5BA of the KGST Act - what is...

  4. Transactions in lottery tickets are not liable to service tax under the provisions of the Finance Act, 1994, as amended by the Finance Act, 2012, under negative list,...

  5. Characterization of income - Income by way of winnings from lotteries on unsold lottery tickets - Winnings from lottery is read with the other kinds of winnings included...

  6. Constitutional validity of Tax Collection at Source (TCS) u/s 206C - statute does not breaches any constitutional provision - petitioners, when they are buying timber to...

  7. Levy of IGST u/s 5 (3) of IGST act, 2017 - supply of lottery tickets by the organising state - applicant is liable to payment of IGST under Reverse Charge mechanism

  8. Constitutional validity of levy of GST on Lottery - a lottery is an ‘actionable claim’ and goods or moveable property. - lottery can be taxed under the Central Goods and...

  9. Constitutional validity of restriction on input tax credit (ITC) when goods are sold below the purchase price - RVAT - validity upheld - HC

  10. Sale of the lottery tickets - point of sale - revenue recognition - till the date of the draw or just prior to the date of the draw it cannot be ascertained as to...

  11. Service tax on sale and purchase of flats – constitutional validity upheld by HC

  12. Expenditure u/s 37(1) - lottery business - commission - there was nothing illegal about carrying on the lottery business or mobilizing opinion for continuation of sale...

  13. Reversal of Input Tax Credit - proper verification of the transactions of selling/purchasing dealers to ensure that there is a match of the details of the transaction or...

  14. Profiteering - supply of Services by way of admission to exhibition of cinematography films - It has been established that the Respondent has profiteered by way of...

  15. Scope of the term 'Dealer' - Constitutional validity of the definition of the term ‘dealer’ - The contention that the petitioner is not liable to pay any tax on sale of...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Partner Remuneration
F: notice u/s 73 converted to 74
H: Jurisdiction - power of Joint Commissioner (Investigation) Enforcement...
H: Valuation of export goods - Iron Ore Fines - transaction value - FOB p...
H: Foreign Tax Credit (FTC) u/s 90 r.w. Article 25 India US Treaty (DTAA)...
H: Levy of GST on Extra Neutral Alcohol (ENA) supplied by the petitioner ...
H: Liability to pay Service Tax when the main contractor has already paid...
H: Implementation of the Resolution Plan and change in management and con...
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
H: Addition u/s 50C r.w.s. 56(2)(vii) (b) - the buyer of the property - T...
H: Cancellation of warehouse licenses - Penalty u/s 117 - The Tribunal fo...
N: Seeks to impose Anti-dumping duty on import of Pentaerythritol from Ch...
H: Freezing the Demat Accounts of the petitioners - The Calcutta High Cou...
H: Assessment against non existent company - name of company struck off b...
H: Computation of capital Gain - Disallowance being expenses towards the ...
H: CENVAT Credit - exempt service or not - amount of interest received by...
H: Levy of safeguard duty - Determination of effective date and time of i...
H: Dishonour of Cheque - vicarious liability - Whether service of notice ...
H: Defreezing of bank accounts - Implication of Non-Reporting of Seizure ...
A: ITC is not available for the construction of the immovable property fo...
A: CORE BANKING SYSTEM
A: Liability to pay GST under RCM goes beyond taxable territory
F: composition dealer - DRC - 01
N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
A: Deciphering GST Notification: Tax Implications of Corporate Guarantees
A: Tax leviable at 12 percent on Mango Pulp from the beginning of GST
A: ONUS IS ON THE PART OF SERVICE PROVIDER TO PROVE THAT THE SERVICES ARE...
A: GSTR 2A and GSTR 3B during 2018-19
A: Delhi Court rules against ITC denial to NBFCs’ recovery agents.