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N.V. Marketing Pvt. Ltd. Versus Union of India & Others

2015 (9) TMI 536 - DELHI HIGH COURT

Waiver of pre-deposit - Challenge to the Explanation to clause (ii) of Section 65(19) of the Finance Act, 1994 - promotion or marketing of games of chance, organised, conducted or promoted by the client - Held that:- It has been inter alia, held by t .....

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” which is the subject matter of Entry 62, List II of the Seventh Schedule to the Constitution of India. Consequently, it has been held that the State Legislature alone is competent to levy any tax on such activity under the said Entry 62, List II of .....

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eleted and new Section 65 (105) (zzzzn) was introduced as a specific service. - explanation which operated as a part of the business auxiliary service and is in pari materia with Section 65 (105)(zzzzn) is also liable to the struck down as being ultr .....

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osit would not, ipso facto, render the appeal filed by the petitioner liable to the dismissed by the Tribunal. - W.P.(C) 8647/2015 - Dated:- 9-9-2015 - BADAR DURREZ AHMED AND SANJEEV SACHDEVA, JJ. For the Petitioner : Mr. Ruchir Bhatia For the Respon .....

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hallenge to the Explanation to clause (ii) of Section 65(19) of the Finance Act, 1994 as being ultra vires the Constitution of India and being beyond the legislative competence of Parliament and therefore, being violative of Article 246 and 265 of th .....

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ndia and Ors: (2013) 60 VST 419 (Sikkim) it has been inter alia, held by the Sikkim High Court that the activity of promotion, marketing, organising or in any other manner assisting in organising games of chance, including lotteries is an activity fa .....

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r the said Entry 62, List II of the Seventh Schedule to the Constitution of India. It has been stated by the learned counsel for the petitioner that the explanation which has been impugned was earlier operating as part of the business auxiliary servi .....

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