Civil Appeal Nos. 2935-2936 of 2018

N.V. MARKETING PVT. LTD. v. CST, DELHI-I

Date Issued: 18 September 2024
Source: 2024 (390) E.L.T. 692 (S.C.)
Views: 11

Summary

Business Auxiliary Service - Lotteries - Lottery promotion and marketing - In impugned order CESTAT had followed Kerala High Court judgment in case of P. Muraleedharan [2012 (28) S.T.R. 344 (Ker.)] to hold that activity of promotion and marketing of State lotteries by assessee was leviable to service tax under Business Auxiliary Service as it was specifically included in definition of aforesaid services - On appeal to Supreme Court by assessee - HELD : Both parties to liz agreed that issue was no longer res integra having been decided in case of K. Arumugam [2024 (390) E.L.T. 294 (S.C.) = (2024) 21 Centax 491 (S.C.)] in favour of assessee therein, by holding that sale of lottery ticket being actionable claim, aforesaid activity was not taxable under BAS - Following this judgment, assessee’s appeal was to be allowed and impugned order was to be set aside - Section 65(105)(zzb) read with Section 65(19) of Finance Act, 1994. [paras 1 to 3] Appeal allowed in favour of assessee N.V. Marketing Pvt. Ltd. v. Commissioner — 2018 (17) G.S.T.L. 257 (Tri. - Del.) — Reversed [Para 1]