TMI Blog2009 (4) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 65(19), the appellant may be liable after w.e.f. 16-5-08 but not for the impugned period which is in the case 1-7-03 to 15-11-04 - Prima facie, we are of the view that such a provision may not be retrospective. - we waive requirement of pre-deposit - ST/594/2008 - ST/153/2009(PB), - Dated:- 30-4-2009 - S/Shri D.V. Panda, Member (J) and Rakesh Kumar, Member (T) Shri AK . Batra, C. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Finance Act, 1994. According to the terms of agreement, the modality of payment of the consideration exhibited by page 45 of compilation filed by him today is that the appellant is required to pay an agreed amount to the State out of the proceeds of the lottery ticket sold by the appellant. The appellant acts like a trader and he does not act like a service provider. 2. Learned Authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereafter these are all auctionable claims. 3. Shri Batra draws our attention to the provision of law contained in Section 65(19) of Finance Act, 1994 and submits that if at all lottery service is brought to the service tax in view of addition of explanation to sub-clause (ii) of Section 65(19), the appellant may be liable after w.e.f. 16-5-08 but not for the impugned period which is in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the authorities below. 5. We have heard both sides and perused various materials brought to our notice. When we look into express provision of law contained in the explanation inserted by Finance Act, 2008 to sub-clause (ii) of Section 65(19) of the Finance Act, 1994 w.e.f. 16-5-08, Prima facie , we are of the view that such a provision may not be retrospective. Without expressing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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