Lottery Ticket Sales Not Taxable as Auxiliary Service under Service Tax: Kerala HC

C. N. Mithran Vs Union of India (Kerala High Court) In the case of C. N. Mithran vs. Union of India, the Kerala High Court examined whether the sale of lottery tickets falls within the scope of “auxiliary service” or “taxable service” under Section 65 of the Finance Act, 1994. The petitioner sought a declaration that such sales should not be considered a taxable service as defined under Section 65(105) of the Act. The core issue centered on whether service tax was applicable to the act of selling lottery tickets, a matter which has previously generated legal ambiguity. ...