Lottery Tickets Sale not fall under ‘Auxiliary Service’, Service Tax Not Payable: Kerala HC [Read Order]

The court found that since the sale process is not under the definition of taxable service as defined under Section 65 of the Finance Act, 1994
Lottery Tickets Sale - Kerala high court - Service Tax - Auxiliary Service - TAXSCAN

In a recent case, the Kerala High Court has held that service tax is not payable on the sale of lottery tickets, as it does not fall under the purview of auxiliary service or taxable service as defined under section 65 of the Finance Act, 1994. Read More: New ISD Rules Effective April 2025: How…

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