Service tax not leviable on distributor of lottery tickets: SC

Union of India & Others Vs Future Gaming Solutions Pvt. Ltd. & Another Etc. (Supreme Court of India)

Supreme Court held that activity of lottery distributor doesn’t constitute a service and hence imposition of service tax on distributor of lottery tickets not justifiable. Accordingly, the appeals are dismissed.

Facts- The respondents-assessees herein are engaged in the business of the sale of paper and online lottery tickets organised by the Government of Sikkim. They entered into respective agreements with the State of Sikkim.

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