Case Law Details
Case Name : M/s Future Gaming & Hotel Services (P) Ltd. Vs. Union of India & Others (Sikkim High Court)
Related Assessment Year :
Courts :
All High Courts Sikkim High Court
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Sikkim High Court Held that 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.
1. In the instant petitions, HC concerned with the amendments made in the Finance Act, 1994 by the Finance Act, 2016. The previous Division Benches have come to a conclusion that no service tax is imposable and leviable on lottery, but we are dealing with the service tax on related activities in distribution and sale of lottery tickets.
2. On gleanin...
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