TMI Blog2014 (9) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for the Respondent/State No.3. ORDER Sinha,J. 1. Heard. 2. Mr. A. R. Madhav Rao, learned Counsel appearing on behalf of the petitioner, submitted that the present matter is squarely covered by the judgment dated 24.09.2013 passed in Writ Petition (C) No.32 of 2012 (M/s. Future Gaming Solutions India Private Ltd. Vs. Union of India Others) and the same may accordingly be allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered and the findings have been recorded vide paragraph 44. We quote 44. However, before entering into the merits of the case, it would be appropriate to deal with the question of lack of territorial jurisdiction of this Court in entertaining the Writ Petition, an objection that was raised on behalf of the Respondents. The objection, in our view, has no merit in view of the admitted po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (supra). Therefore, as decided in the said matter, the objection raised by the Counsel for Respondents 1 and 2 does not appear to be correct and we accordingly turn down the same as the issue stands already concluded. 6. On due consideration of the entire facts and circums ..... X X X X Extracts X X X X X X X X Extracts X X X X
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