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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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