Case Law Details
Issue: Whether the explanation introduced to section 65(19)(ii) read with section 65(105)(zzb) of the Finance Act 1994 providing for levy of tax on service rendered in relation to lotteries promoted or marketed by the clients is unconstitutional as claimed by the petitioners/assesee.
Held: After hearing the arguments of counsel for the petitioners and the Standing Counsel and on going through the later judgment rendered by the Chief Justice of the Sikkim High Court in Writ Petition(C) No.21/2009, we are unable to accept the challenge against the constitutional validity of the amendment.
In nutshell, we can say that it was held that contention of the assessee was not accepted and they had to pay tax.
P. Muraleedharan, Managing Partner
v.
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Dear Sirs,
The Hon’ble High Court of Sikkim in WP (Civil) No 36 of 2011 in the case of M/s FUTURE GAMING SOLUTIONS PRIVATE LIMITED v UNION OF INDIA and Others vide judgement dated 29.11.2012 has struck down clause (zzzzn) to sub-section 105 of Section 65 of Finance Act, 1994 as introduced vide Finance Act, 2010 as ultra vires to Constitution of India having been enacted in contravention to Entry 97, List 1 to Seventh Schedule read with Article 248 of Constitution of India