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 from registered promoters at a discount...