Allowed¶28
Vinodini Madhu, v. Union of India
Kerala HCWP(C)/24747/2017
Case brief
AI extract
What is this about?
Service tax on sale of lottery tickets; auxiliary service / taxable service; Section 65 and Section 65(105) Finance Act 1994; declaration granted; issue covered against Department by Union of India v. Future Gaming Solutions Pvt. Ltd. [2025 SCC OnLine SC 289]; Kerala High Court writ petition allowed as prayed for.
What did the court decide?
Declaration that the sale of lottery tickets does not come within the purview of auxiliary service or taxable service as defined under Section 65 of the Finance Act, 1994 and is consequently not a taxable service within the meaning of Section 65(105) of the Finance Act, 1994 (writ petition allowed as prayed for). ¶28