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2015 (10) TMI 780 - AT - Service TaxDemand of Service Tax – Business Auxiliary Service - Appellant conducted the lottery business liable to service tax under Section 55 (105) (zzb) ibid – Appellant contended that service is covered under Section 65 (105) (zzzzn) and the same is unconstitutional and demand is unsustainable – Appellant further contended that government of Arunachal Pradesh was providing service and the Appellant was paying them – Respondent contends that only state governments are allowed to conduct lotteries and Appellant was allowed certain amount of earning which was taken as taxable value. Held That:- Though Section 65(105)(zzzn) has been declared to be unconstitutional but constitutionality of a particular provision does not negate the constitutionality of other similar provision - BAS was rendered by the appellant to the Government of Arunachal Pradesh - Impugned demand is sustainable and appeal dismissed – Decided against the assessee.
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