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Liability of Service Tax on lottery tickets - Petitioners in buying and selling the lottery tickets is not rendering service to the State and therefore their activity does not fall within the meaning of service - it would be ultra vires the Finance Act 1994 and is accordingly struck down - HC

Service Tax - Liability of Service Tax on lottery tickets - Petitioners in buying and selling the lottery tickets is not rendering service to the State and, therefore, their activity does not fall wit .....

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