The Union Of India "," Ors. vs Martin Lottery Agencies Ltd.

Authority: Supreme Court Date: 2010-09-01 Section: 1994FA, 65(19), 1994FA, 65(50), 1994FA, 65(105)(zzb) Acts: Finance Act 1994, Sale of Goods Act 1930, Constitution of India, Lottery (Regulation) Act 1998 Result: Assessee Citation: (2009) 223 CTR (SC) 321 : (2009) 22 DTR 273 Justices: S.B. Sinha "," Cyriac Joseph, JJ. Appeal No: Civil Appeal No. 3239 of 2009*
Whether sale, promotion and marketing of lottery tickets would be exigible to service-tax under section 65(105) of the Finance Act, 1994 as 'business auxiliary service' --- Held No. Whether the Explanation appended to section 65(19) of the Finance Act, 1994 is clarificatory and has retrospective effect --- Held No.

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