Sale of lottery tickets doesn’t involve any service hence not leviable to service tax

K. Arumugam Vs Union of India & Others Etc. (Supreme Court of India)

Supreme Court held that the sale of lottery tickets by the State is a privileged activity by itself and not rendering of a service for which the assessees are rendering promotion or marketing service. Hence, service tax not leviable under ‘Business Auxiliary Services’.

Facts- The appellant is registered with the Directorate of State Lotteries in Thiruvananthapuram and has purchased Kerala State Lotteries from the District Lottery Offices and other States’ lotteries in bulk fro

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