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2015 (10) TMI 780 - CESTAT NEW DELHI

2015 (10) TMI 780 - CESTAT NEW DELHI - 2016 (41) S.T.R. 969 (Tri. - Del.) - Demand 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 .....

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against the assessee. - Application Nos.ST/STAY/59076 & 59088/2013-CU[DB] In Appeal Nos.ST/58487 & 58495/2013-CU[DB] - Stay Order Nos. SO/52323-52324/2015-CU(DB) - Dated:- 2-7-2015 - G Raghuram, President and R K Singh, Member (T) For the Petitioner : Shri A K Batra, CA & Shri Varun Gupta, Adv. For the Respondent : Shri Govind Dixit, DR ORDER Per: R K Singh: Stay Applications along with Appeals have been filed against Order-in-Original No. 25 - 26/AKM/2013 dated 01/04/2013 in terms of whi .....

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support services like selling, billing, collection, omitting, evaluation of prospective customers" which were liable to service tax under Section 55 (105) (zzb) ibid. 2. The Ld. advocate contended that the demands have been confirmed on the basis of an explanation which was added to clause (ii) of Section 65 (19) ibid which inter alia stated that "for the removal of doubts it is hereby declared that for the purposes of this sub-clause services in relation to promotion or marketing of .....

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y the judgement of the Sikkim High Court in the case of Future Gaming Solutions Private Limited Vs. Union of India - 2012-TIOL-1096-HC-SIKKIM-ST and therefore the explanation to section 65 (19) referred to above is also unconstitutional which makes the demand unsustainable. The appellant further contended that it was the government of Arunachal Pradesh which was providing service to it in as much as it i.e., the appellant was paying to the government of Arunachal Pradesh and not vice versa. 3. L .....

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e appellant was allowed certain amount of earning which has been taken as taxable value. The fact that during certain periods the earnings were not sufficient is of no consequence as during that period there would be no liability to service tax. 4. We have considered the contentions of both sides. It is a fact that Section 65(105)(zzzn) has been declared to be unconstitutional by Sikkim High Court in case of Future Gaming Solutions India Pvt Ltd. Vs. Union of India - 2013-TIOL-904-HC-SIKKIM-ST. .....

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