Sikkim High Court

HC upheld Constitutionality of Service Tax on Lottery Ticket Sale activities

M/s Future Gaming & Hotel Services (P) Ltd. Vs. Union of India & Others (Sikkim High Court) - 

Union-Parliament is conferred with the power and competence under Article 268A read with Entry 97, List I (Union List) to impose and levy service tax on related activities in distribution and sale of lottery tickets....

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Service tax not applicable on distributors of lottery tickets issued by state govt & charge created by Finance Act, 2015 is unconstitutional

M/s Future Gaming & Hotel Services Private Limited And Others Vs Union of India And Others (Sikkim High Court at Gangtok) - 

The Hon'ble Sikkim High Court in the case of Future Gaming & Hotel Services Private Limited and others held that activities of distributors & agents selling lottery tickets cannot be considered as activities for facilitating promotion of lottery tickets issued by state government...

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