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Service Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Constitutional validity - whether the transactions in buying and ...

Service Tax

March 29, 2017

Constitutional validity - whether the transactions in buying and selling lottery tickets are not liable to Service tax under the provisions of the FA, 1994 as amended by the FA, 2016? - The amendments carried out by the Finance Act, 2016, are not capable to being implemented for imposition and levy of the service tax - Consequently, the impugned letter dated 10.06.2016 issued by respondent No.3, the circular dated 29.02.2016 and Notification No. 18/2016-ST are quashed. - HC

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