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2014 (9) TMI 254 - HC - Service TaxLevy of Service tax on lottery tickets - Writ petition against letters issued from the Mumbai Office - territorial jurisdiction of the SIKKIM HIGH COURT - Held that:- In Writ Petition in the case of . Future Gaming Solutions India Private Limited [2013 (11) TMI 1003 - SIKKIM HIGH COURT], a Division Bench of this Court has made a declaration that the transaction in the lottery tickets are not liable to service tax under the provisions of the Finance Act, 1994, as amended by the Finance Act, 2012 and the three communications issued in the said matter were quashed. It is not disputed that in the instant case the agreement had taken place in the State of Sikkim and the other events to run the lottery business had also taken place in the State of Sikkim as in the matter of M/s. Future Gaming. - the present writ petition is squarely covered by the judgment of this Court in Writ Petition No.32 of 2012 and it can be allowed on the same terms. - Decided in favor of assessee.
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