2009 (5) TMI 1 - SUPREME COURT

Service tax on activity of lottery business - Service Tax on the lottery business was not applicable before May 2008 - However, after introduction of explanation to the section 65(19) [Meaning of Business Auxiliary Service] service tax may be levied after May 2008 - The issue of constitutional validity of levy of service tax on lottery business remains open - the issue of power to levy service tax on the impugned activity remains open - Revenue appeal dismissed with cost ₹ 1,00,000/-