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2017 (5) TMI 185 - AT - Service TaxBusiness Auxiliary Services - service of selling of lottery tickets to State of Nagaland and Manipur alongwith other services like issuing invoice, settling the accounts and collecting the money etc - whether the services fall under the category of Business Auxiliary Services or not? - Held that: - had the case been a case of provision of lottery service after 16.5.2008 because from that date, any service provided in relation to promotion or marketing of lottery tickets etc. has been made taxable. But that is not the case in the present appeal. This appeal relates to prior period - reliance placed in the case of Union of India Vs. Martin Lottery Agencies Ltd. [2009 (5) TMI 1 - SUPREME COURT OF INDIA], where it was held that after introduction of explanation to the section 65(19) [Meaning of Business Auxiliary Service] service tax may be levied after May 2008 - appeal allowed - decided in favor of appellant.
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