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Service Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Liability of Service Tax on lottery tickets - Petitioners in ...

Service Tax

October 16, 2015

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

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